Non-profit organizations: concept, types, general characteristics. How to open a non-profit organization (NPO) Which of these organizations is non-profit

Not commercial organizations- a popular type of creating a unified society, the goal of which is not making money. The direction of the case directly affects the type of association. Examples of non-profit organizations in Russia are the Cinema Fund, Rusfond and others.

The regulation of NPO activities takes into account the following laws:

Added to this list are special laws that apply to partnerships and cooperatives.

NPO classification

NPOs are divided into classes depending on their basis:

• organizational and legal form
• focus group
• form of interaction with the state
• the target audience
• purpose of creation

The classification is used for the process of forming and using forms of associations (Table 1).

The classification of NPOs is much broader than that of commercial ones. This is clearly visible when comparing the number of organizational and legal forms (there are 11 in NPOs, and 6 in commercial ones).

About what non-profit organizations are, watch the video:

Autonomous NPOs

ANO is considered a status on the basis of Federal Law No. 7 and Art. 123.24 of the Civil Code of the Russian Federation. ANO is a unitary organization, which is characterized by the following characteristics:

• no membership
• created through voluntary funding
• services are provided for non-profit activities in the field of science, education, culture, healthcare

It is allowed if the ANO has one founder.

At first glance, autonomous non-profit organizations and charitable foundations have much in common, but these are completely different concepts of organizations. The former provide services for individuals and legal entities in non-commercial activities. The latter provide selfless assistance to people in certain situations.

Founders who transfer their funds to an autonomous non-profit organization lose the right to own these benefits. It will also be impossible to return the transferred property or cash equivalent if the founders leave.

Religious NPOs

Religious and religious organizations are defined as a collection of persons who have formed a group for the joint practice of religion or its promotion. To legitimize an organization, you will need to register as a legal entity. Religious and cult NPOs include associations of such groups, a coordinating and governing body.

The action of an NPO is permitted only if the internal laws of the organization do not contradict the legislation of the Russian Federation.

The sole owner of the property is the religious organization itself. All property transferred to the organization cannot be appropriated by its founders.

Consumer or service cooperatives

The purpose of membership is to satisfy the wishes of the participating individuals, for which property contributions are introduced.

Establishes the amount of membership fees, the procedure for making payments, and liability for non-compliance with duties.

A prerequisite for compiling the name of a cooperative is the presence of an indication of the main purpose of the activity and the inclusion of words characterizing the classification of the association.

Every year, cooperative members approve a balance that must be replenished from losses within three months. If this does not happen, the cooperative is liquidated in court at the request of creditors.

The form of activity of a cooperative may vary. The main condition is the activity of a non-commercial nature, which is designed to meet the needs of payers.

Non-profit organization charitable direction may be called a foundation or an institution. The activities of such NPOs are strictly controlled. Organizations have special requirements for this type of organization. But charitable foundation has the right to count on tax benefits from the government.

Charity means any selfless activity in relation to individuals and legal entities. The collegial supreme body that oversees the activities of the organization performs its duties free of charge.

A number of restrictions are imposed on the property of charitable organizations:

Public associations

Allows the creation of groups of people who have common interests that need to be satisfied. NGOs are not allowed to set goals that are not specified in the Charter.

All members of the association must obey the approved Charter, which does not contradict the legislation of the Russian Federation. Participants of the organization have equal rights with the possibility of exclusion in accordance with the statutory procedure.

Unitary NPOs

Unitary NPOs mean legal entities that do not wish to derive financial profit from their activities. NDOs have the following distinctive features:

Examples of NPOs in Russia

Examples of NPOs existing in the Russian Federation:

• Russian Cultural Foundation: a foundation dedicated to ensuring civic engagement in the cultural sphere
• Rugby Premier League: a non-profit partnership dedicated to hosting the Russian Rugby Championship
• Moscow Architectural Society: public organization dedicated to popularizing the field of architecture in general

All about Russian NGOs on video:

IN Russian Federation There are many types of non-profit organizations. All of them have one thing in common - they do not set themselves the need to earn money. And anyone can create their own NPO.

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2. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order 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.

2.1. Socially oriented non-profit organizations are non-profit organizations created in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, development civil society in the Russian Federation, as well as the types of activities provided for in Article 31.1

2.2. A non-profit organization that performs socially useful services is understood to be a socially oriented non-profit organization that has been providing socially useful services of appropriate quality for one year or more, is not a non-profit organization performing the functions of a foreign agent, and has no debts on taxes and fees otherwise provided for by law. Russian Federation mandatory payments.

3. Non-profit organizations can be created in the form of public or religious organizations (associations), communities of indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other funds, associations and unions, as well as in others forms provided for by federal laws.

(see text in the previous edition)

4. In this Federal Law, a foreign non-profit non-governmental organization is understood as an organization that does not have profit as the main goal of its activities and does not distribute the profits received among participants, created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not government agencies.

5. A foreign non-profit non-governmental organization carries out its activities on the territory of the Russian Federation through its structural units - branches, branches and representative offices.

A structural unit - a branch of a foreign non-profit non-governmental organization is recognized as a form of non-profit organization and is subject to state registration in the manner provided for in Article 13.1 of this Federal Law.

Structural divisions - branches and representative offices of foreign non-profit non-governmental organizations acquire legal capacity on the territory of the Russian Federation from the date of entry into the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations information about the relevant structural unit in the manner provided for in Article 13.2 of this Federal Law.

ConsultantPlus: note.

Clause 6 Art. 2 does not apply to religious organizations, associations of employers, Chamber of Commerce and Industry, state corporations, state-owned companies, as well as non-profit organizations created by them, state and municipal institutions, international funds.

6. In this Federal Law, a non-profit organization performing the functions of a foreign agent means a Russian non-profit organization that receives cash and other property from foreign states, their government bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities receiving funds and other property from these sources (except for open joint stock companies with state participation and their subsidiaries) (hereinafter referred to as foreign sources), and which participates, including in the interests of foreign sources, in political activities carried out on the territory of the Russian Federation.

A non-profit organization, with the exception of a political party, is recognized as participating in political activities carried out on the territory of the Russian Federation if, regardless of the goals and objectives specified in its constituent documents, it carries out activities in the field of state building, protecting the foundations of the constitutional system of the Russian Federation, the federal structure of the Russian Federation, protecting the sovereignty and ensuring the territorial integrity of the Russian Federation, ensuring the rule of law, law and order, state and public security, national defense, foreign policy, socio-economic and national development of the Russian Federation, development of the political system, activities of government bodies, bodies local government, legislative regulation of human and civil rights and freedoms in order to influence the development and implementation of state policy, the formation of state bodies, local governments, their decisions and actions.

This activity is carried out in the following forms:

participation in the organization and conduct of public events in the form of meetings, rallies, demonstrations, processions or pickets or in various combinations of these forms, organization and conduct of public debates, discussions, speeches;

Every year in Russia the number of non-profit organizations increases. This makes it possible to improve the quality of life of the population, develop democratic values, and effectively combat a complex of social problems with the “hands” of volunteers from non-profit organizations. The importance of choosing to create one type of non-profit organization or another is determined by their purpose and organizational differences. We will look at this in more detail in the article.

What are non-profit organizations (NPOs) and what do they do?

Non-profit organizations (NPOs) are a type of organization whose activities are not based on the acquisition and maximization of profit and there is no distribution of it among the members of the organization. NPOs choose and establish a certain type of activity that contributes to the implementation of charitable, socio-cultural, scientific, educational, and management goals to create social benefits. That is, socially oriented non-profit organizations in Russia are engaged in solving social problems.

Types of non-profit organizations and purposes of their creation

In accordance with the Law of the Russian Federation “On Non-Profit Organizations”, NPOs operate in the established forms:

• Public and religious organizations. They are created by voluntary agreement of citizens to satisfy spiritual and other non-material needs.
• Communities of small indigenous peoples of the Russian Federation. Such peoples unite on the basis of kinship, territorial proximity to preserve culture and traditionally accepted way of life.
• Cossack societies. Communities of citizens to recreate the traditions of the Russian Cossacks. Their participants undertake obligations to perform public or other service. Such NPOs are formed by farm, stanitsa, city, district and military Cossack societies.
• Funds. They are formed through voluntary contributions from citizens or legal entities for the purpose of charity, support of cultural and educational events, etc.
• State corporations. Established by the Russian Federation at the expense of a material contribution. They are formed to implement socially important functions, including managerial and social ones.
• State companies. The Russian Federation is created on the basis of property contributions for the purpose of providing public services and other functions using state property.
• Non-profit partnerships. They are created by individuals and legal entities to form various public goods.
• Private institutions. They are created by the owner for the purpose of implementing functions of a non-commercial nature, including managerial, socio-cultural.
• State and municipal institutions. Created by the Russian Federation, constituent entities of the Russian Federation and municipalities. They can be autonomous, budgetary and government-owned. The main goals include the implementation of powers in socio-cultural areas.
• Autonomous non-profit organizations. They are formed with the aim of providing socially necessary services in various social spheres.
• Associations (unions). They are created to protect the joint, often professional, interests of their members.

Non-profit organizations are performers of socially useful services and will receive financial and property support from the state.

Non-profit organizations performing certain functions of the state or self-government bodies. There are many non-profit organizations that differ in form and main purpose.

The difference between non-profit organizations and for-profit organizations

Let's consider the main differences between NPOs and commercial ones on the following points:

• goals of organizations. Unlike commercial organizations, whose main goal is to maximize profits, the activities of NPOs are based on various intangible goals (charity, cultural revival, etc.);
• profit. For a commercial organization, net profit is distributed among participants and reinvested in the business processes of the enterprise for its further development and economic efficiency. The profits of a non-profit organization can only be used for activities consistent with its non-profit goals. At the same time, NPOs can engage in relevant income-generating activities if this is necessary to achieve their good goals, provided that this is stated in their charters;
• salary. In accordance with federal law“On charitable activities and charitable organizations” NPOs have the right to spend up to 20% of their total annual financial resources on wages. In NPOs, unlike commercial ones, employees cannot receive bonuses and allowances in addition to their salary;
• source of investment. In commercial organizations, profit, funds from investors, creditors, etc. are used for reinvestment. In NPOs, support from international grants, the state, social funds, volunteer fundraising, participant contributions, etc. is widespread.

Features of the application of the simplified taxation system for non-commercial organizations

The annual financial statements of NPOs include:

• balance sheet;
• report on the intended use of funds;
• attachments to the balance sheet and report in accordance with regulations.

NPOs have the right to use the simplified taxation system (STS) if the following conditions are met:

• for nine months of activity, the income of an NPO is no more than 45 million rubles. (calculated for the year in which the organization draws up documents for the transition to the simplified tax system);
• the average number of employees is no more than 100 employees in the reporting period;
• NPOs do not include branches;
• the residual value of assets is not more than 100 million rubles;
• absence of excisable products.

Recently, large and long-awaited changes were made to the accounting standards of the Russian Federation, which significantly changed the reporting rules. These changes also apply to the accounting records of non-profit organizations that have switched to the simplified tax system.

The use of the simplified tax system in non-profit organizations will allow you not to pay income tax, property tax and value added tax (VAT).

In this case, the NPO is obliged to pay the so-called single tax, namely:

• according to the “Income” type of taxation, you need to pay 6% on various receipts considered income;
• for a taxable object, “Income minus expenses” is 15% of the difference between income and expenses, or 1% if income does not exceed expenses.

Today it is important for the country to promote further development NPOs as a powerful engine for realizing various social needs.

* The calculations use average data for Russia

We are all accustomed to the fact that being an entrepreneur is a common occupation, even a profession to some extent. When Russian government saw the light and realized that a planned economy, together with socialism and even more so fabulous communism, is nothing more than a simple utopia (at least at this stage of human development), it was decided to return to a less perfect formation according to Marx. Capitalism became legal, which means entrepreneurship became legal. Many people began to engage in what just yesterday was called speculation and theft from society, and then few understood the purpose of non-profit organizations also prescribed by law. However, it soon became clear that those functions that were previously controlled by the state are now rarely controlled by it; people were given freedom.

IN Russian legislation There are still many inaccuracies and unnecessary concepts, for example, many types of non-profit organizations (namely, this abbreviation has become commonly used, like LLC for a limited liability company), described in the law, differ only in their names. There are a great many forms of NPOs, much more than forms of commercial organizations, but there are only a few “necessary” ones. However, this allows you to more accurately characterize yourself when specifying details, distinguishing between the concepts of partnership and association.

A person or group of people who decide to create a non-profit organization rarely asks the question “why?” But ordinary people are sometimes interested in this question. Really, why? After all, a non-profit organization in its concept contains the meaning that it will not be possible to make a profit. Why do people waste their time and energy on maintaining an entire enterprise? And where do we sometimes get a considerable amount of funds to support the organization?

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In fact, a significant part of NPOs rests on the enthusiasm and donations of their participants, who, thanks to their registered legal form have the opportunity to defend their interests on behalf of a legal entity, represent themselves on behalf of the organization and more effectively achieve their goals. A non-profit organization is also created when people seek to unite and attract new supporters (for example, a party can also be a non-profit organization), and take on responsibilities that are not regulated by government organizations.

Separately, it is worth mentioning SRO - a self-regulatory organization, which, being a non-profit association, is formed from subjects entrepreneurial activity. And, of course, some people are very attracted to the description of an NPO in legislative acts, where it is defined as an organization that does not have as its main goal making a profit. The main one, but no one forbids having other goals...

Non-profit organizations are also called the “third sector”, thus contrasting them with public (state) and commercial organizations. Historically, NGOs, which are more interested in solving their issue, are much more effective in solving it than the state, sometimes even in the case of acute problems. Of course, who will take care of society if not society itself. A distinctive feature of NPOs from organizations in the other two sectors is the impossibility of issuing valuable papers, but the possibility of accepting donations. It is rare that a non-profit association manages without outside sponsorship, while in other cases capital accumulation and even profit-making may occur.

Yes, an NPO can also act as an intermediary of commodity relations, carry out its own sales of goods and provide paid services, but the proceeds must be used for the statutory purposes of the organization. Statutory goals can only be those that do not provide for the receipt of material benefits, that is, it turns out to be a vicious circle. However, no one creates an NPO to make a profit; a similar organization can be created by a commercial institution, but for completely different purposes.

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In general, we can say that non-profit organizations determine whether a society is free. If NPOs can conduct their activities without control and restrictions (up to certain limits, of course) from the state and generally exist and can be formed, then this indicates the provision of freedoms and rights to the population. If NPOs are effective in their activities, then the society can be considered developed and free.

To register your non-profit organization, its founders need to contact the nearest branch of the Ministry of Justice of the Russian Federation. In order for the possibility of creating an NPO to be considered at all, the following package of documents must be submitted:

The application for registration of a legal entity itself. The application form can be found on the Ministry of Justice website or received on site. The application is signed by a representative of the future non-profit organization. They will consider the application only if no more than three months have passed since the decision to create the NPO.

Receipt for payment of state duty. Its cost is 4 thousand rubles, but not for political parties, which can be created for 2 thousand rubles. True, for each subsequent branch of the party you will have to pay another 2 thousand.

Minutes of the founding meeting or decision (if the founder is one person) on the creation of an NPO.

Charter and other constituent documents. Creating these papers can take quite a lot of time, and sometimes it is easier to turn to a lawyer for a competent formulation of the goals of your activities.

Details of the non-profit organization, indicating the address, accounts, information about the founders, etc.

Documents confirming the right of ownership and disposal of premises and equipment.

The period for consideration of the application is 33 days for all forms of non-profit organizations, except for political parties, the application for the creation of which the Ministry of Justice undertakes to consider within 30 days. After solving bureaucratic issues, you can begin the direct activities of the organization. However, an NPO may not register its activities, remaining an informal organization, but in this case it will be deprived of all opportunities and privileges, remaining only a group of like-minded people who, from the point of view of the law, will be defined as a group of persons, but not a legal entity. Depending on the organization's goals, formal or informal activities may be preferable.

In general, all non-profit organizations can be divided into direct organizations and movements, and the difference is that the first form provides for mandatory membership of its participants, while the second form may presuppose possible membership, but does not necessarily establish it. The forms of NPOs directly prescribed by law can relate to both organizations and movements. When the founders decide on the goals they want to achieve when forming an NPO, they choose the form of this organization. Separately, it is necessary to mention the state corporation, which is an NPO created by the state and does not have a membership. Thus, no one has the opportunity to create a state corporation.

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Association. Also called a union, this double form “Association (union)” is often prescribed. A distinctive feature of such an association is that it can include both legal entities and individuals, that is simple people, and only individuals have the right to belong to other non-profit organizations. The Union operates in accordance with the Civil Code of the Russian Federation, and is defined as a form of non-profit organization in which membership is mandatory. From here the activities of the association are regulated General meeting members. In practice, commercial organizations join unions, which thus seek to coordinate their actions with other enterprises, and usually an association is created to protect the property interests of its members. That is, this form of NPO does not care for world peace, for example, but pursues more mundane goals and solves more pressing issues.

An amateur organ. It is a non-membership association that seeks to resolve pressing social issues. As a rule, it has no relation to theatrical, musical and other amateur dance performances, unless it is the “Union for the Defense of Artists,” for example. A distinctive feature of an amateur body is that it seeks to solve not the problems of its members (which, in essence, do not exist), but of a certain category or even the entire population, regardless of the latter’s interest in the existence and/or activities of this body.

Political Party. NPO with perhaps the most complex structure. Like everything in politics, the structure of the party is very complex and it can only be registered if a number of conditions are met. The most serious restrictions relate to the size of the party - its representation must be in more than half of the constituent entities of the Russian Federation, and the party must consist of at least five hundred people. And this is still quite a bit, since before 2012 a party could be formed only if its members were at least 40 thousand people. The party is an exclusively political organization; its goals are only to participate in the political life of the people. Any party strives for power. But from a legal point of view, it is a non-profit organization and in many ways is regulated in the same way as all other associations.

Consumer cooperative. Significantly different from a production cooperative (which is more correctly called an artel) and a cooperative in general. This form is very interesting and unusual, because it occupies an intermediate position between commercial and non-profit organizations. The purpose of a consumer cooperative cannot be to make a profit, but it is given the exclusive right to distribute the profits received among its members. This is due to the fact that such an organization is initially created to satisfy the needs of its members for goods and services. It is impossible to become an accomplice in the creation of a cooperative without making a share contribution, from which the initial capital of the enterprise is formed. A consumer cooperative can only exist if its participants are at least individuals, otherwise the cooperative must be dissolved and transformed into another form of legal entity. Thus, a consumer cooperative is a form of non-profit organization in which both ordinary citizens and legal entities can (and should) be members, and in which membership is mandatory.

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Trade union. It is created, as the name implies, with the aim of protecting and defending the interests of workers. As a rule, associations occur between people of the same profession or industry. Trade unions today can also advocate for the resolution of social issues that are not directly related to the area in which the trade union should work. Sometimes such organizations really help the ordinary worker achieve his rights, and sometimes trade unions become an additional burden for the working person, because at times they almost play their own full-fledged political game. Initially, membership in a trade union is not required; the purpose of creating such an organization is to protect a certain class of people, regardless of whether they are members of a trade union or not. In practice, you may encounter a trade union that helps only its members who have made any material contribution to the development of the organization.

Religious organization. By an understandable coincidence, it is classified as a non-profit organization, although most of such associations are more suitable for the definition of a branch of a political party on earth or a society with a complete absence of responsibility. As the name implies, it is created with the goal of bringing its brand of opium to the people. Such an organization not only tries to involve as many followers as possible, but also conducts its own religious rituals. In general, it is interpreted separately from the concept of a sect, although at times it can actually appear as one. Membership in a religious organization, in fact, should not be mandatory, since anyone should be able to join the movement.

Self-regulatory organization. It is an association of commercial enterprises operating in the same industry or field. A kind of trade union for entrepreneurs. Membership in this form of NPO is mandatory, while the SRO not only acts as a defender of its members, but also resolves disputes between them (which is not surprising, since SRO members are often competitors). At the same time, a self-regulatory organization does not always act on the side of its members; a general and large SRO, which regulates an entire sector of the market, can oversee the legality of actions taken by participants in this market. A self-regulatory organization can become a powerful tool for regulating relations between organizations, relieving the state itself of this responsibility.

Homeowners Association. It has the generally accepted abbreviation TSG. It is an association of owners of neighboring plots or apartments who jointly manage the common territory. Sometimes it performs a very important function, solving problems that have arisen, sometimes simply due to the fact that it is a legal entity. It solves many everyday problems, and, when its creation is advisable, it becomes an indispensable element for the coexistence of several neighboring apartments or households. As a rule, membership in an HOA is mandatory and strictly limited, but in practice the partnership acts only in the general interests, which means it protects the interests of home owners, regardless of whether they are members of the organization or not. Several HOAs can merge into a single organization or form unions.

Institution. It can be created for different purposes, but usually these are socially beneficial endeavors. The founder of the largest part of institutions in the Russian Federation was the state itself, but both citizens and legal entities can create their own institutions. The main distinctive feature is that the establishment is one of two forms of organizations and the only form of a non-profit organization that has the right to operationally manage property. At the same time, the organization itself does not have its own property; it is legally assigned to the creators of the organization itself. Often institutions are founded by commercial enterprises that seek to engage in charity or those very socially significant and useful causes, while the NPO itself remains an accountable and completely dependent branch of the parent enterprise. Recently, a special type of institution has appeared - an autonomous non-profit organization, which is liable with all its property for obligations, except for real estate. At the same time, in an autonomous NPO, the founders do not bear subsidiary liability, unlike the founders of institutions.

Fund. It is a non-profit organization that is easier to create than to liquidate. The foundation is initially created for the purpose of accumulating capital for socially beneficial purposes; it is this form that becomes charitable, rescue, social and other “noble” enterprises. None of the founders is obliged to answer for the obligations of the fund with their property, but at the same time, the funds received by the fund cannot be distributed among its founders. In simple words, the fund is created in order to earn money or otherwise in a legal way receive money and spend it for the purpose specified in the charter. For example, feeding children in Zimbabwe. Or build a new sports complex. In order to ensure that the fund’s money is directed exactly where it was planned, a board of trustees is created from disinterested (third-party) persons who monitor the activities of the organization. There is no membership in the fund; anyone can invest in the fund.

It can be said that in Russia there are relatively many forms of non-profit organizations, and here the main ones were considered from the standpoint of identifying their distinctive features, which allows us to determine the form of the proposed NPO. Non-profit organizations are an important component public life states, and sometimes they directly influence the activities of entrepreneurs. NPO can become in a good way other use of capital other than commercial.

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As you know, all organizations in Russia can be divided into three sectors: government, commercial and non-profit. And if everything is clear with the first two types, then the last one makes us think. What objects are classified as non-profit organizations? We invite you to reflect on this further.

Non-profit organizations include...

First the definition. NPO, non-profit organization is a structure that does not have as its main goal making a profit, and also does not distribute it among its participants.

The goals of creating an NPO are as follows:

• cultural;
• social;
• charitable;
• scientific;
• educational;
• managerial;
• political;
• protecting the health of citizens;
• development of sports, physical education;
• satisfaction of non-material (spiritual) needs;
• protection of the legitimate interests of individuals and legal entities;
• legal assistance;
• other useful things for society.

Objects that belong to non-profit organizations have the right to engage in entrepreneurial activities. But only if it is aimed at achieving a main social goal.

It is important to note that non-profit organizations that perform certain functions of self-government bodies, the state and at the same time do not resort to the help of them are called non-governmental.

Characteristics of NPOs

To get a clearer picture of the structures that belong to NPOs, we invite you to familiarize yourself with the following characteristics:

1. Founder: any person.
2. Personnel: recruited staff and involved persons.
3. Monetary remuneration for participants: full-time employees - salary, volunteer work, volunteers are not paid, services of involved persons - service agreement.
4. Main goals of activity: as a rule, socially significant.
5. Sources of financing: state budget (but only if the founder of the organization is the state), borrowed capital, revenue from business activities (with a number of restrictions), investments and donations. There are also membership fees. Moreover, the overwhelming number of NPOs exist at their expense, without turning to the above sources. Grants are often used, including government ones. Also, many NGOs use them as their only source of funding.

Types of NPOs

Non-profit organizations include:

1. Cooperatives: garage-construction, consumer (credit, housing, agricultural, marketing, horticultural, supply, livestock, gardening, processing).
2. Unions.
3. Associations.
4. Universities.
5. Autonomous non-profit associations.
6. State corporations.
7. Charity organisations.
8. State companies.
9. Cossack societies.
10. Natural, national parks, reserves.
11. Municipal and state budgetary, government and autonomous entities.
12. Non-governmental associations.
13. Non-commercial partnership.
14. HOA, GK, LCD.
15. Various types of social associations: political parties, public foundations, movements, organizations, trade unions, public initiative foundations.
16. Associations of legal entities.
17. Mutual insurance societies.
18. Employers' unions.
19. Communities of small indigenous peoples.
20. Religious association, group, organization.
21. Country, gardening, gardening non-profit association.
22. Territorial public association.
23. Chamber of Commerce and Industry.

Hybrid forms of NPOs

Speaking about which organizations are classified as non-profit, it is important to note hybrid forms with commercial (private) structures. These include:

1. Companies in the Public Interest (UK).
2. Public Benefit Corporation (USA).
3. Low-income limited liability company (USA).
4. Public benefit corporation (Germany).
5. Charitable limited liability company (Germany).

NPOs in Russia

In Russia, more than 30 types of NPOs are considered forms of non-profit organizations. Many of them have similar functions, and the differences are only in the names. All associations are regulated by the Civil Code of the Russian Federation (Chapter 4, paragraph 6), and the Federal Law “On Non-Profit Organizations”. The specific activities of individual NPOs are controlled by relevant legislative acts.

Let us list some features of the activities of these organizations in the Russian Federation:

1. Foreign grants received are not subject to tax.
2. Since 2008, special presidential grants have been allocated to support NPOs.
3. In 2015, the so-called register of undesirable organizations was introduced. Any international or foreign NGO that poses a threat to the Russian state system can get there.
4. In 2017, a decree was issued requiring the issuance of grants to those non-profit organizations that conduct socially significant, civic activities.

NPOs in our country are a fairly common type of association, numbering more than a dozen forms. They are united by common goals, a collective characteristic of NPOs. In relation to such organizations, both general regulatory norms and specific ones apply.