Liquidation of NPOs: how it happens. For what purpose are they created? Current legislative framework

ANO and NKO are abbreviations for "autonomous non-profit organization" and "non-profit organization". Institutions are created on based on voluntary donations from participants and without the desire to make a profit from work activities.

However, according to the legislation of the Russian Federation, NPOs have the right to engage in entrepreneurship to achieve the goals set by the organization.

Basic goals

For autonomous non-profit organizations and non-profit organizations, the factor of independence is important, providing the organization with the opportunity to be open and impartial. This is especially true for independent media and charities.

I can pursue non-profit associations following goals:

• charitable;
• cultural;
• political;
• scientific;
• environmental;
• educational;
• the goal of protecting the rights and interests of citizens;
• and others.

Exist special practices and precautions, aimed at protecting the organization from pressure from stakeholders and sponsors. The charter of an NPO may prescribe provisions that guarantee compliance with order within the enterprise and transparency of the flow financial resources.

Opportunities and features of activity

Associations may engage in one or more types of activities not prohibited by the laws of the country. The type of occupation must correspond to the goals of creating the NPO as specified in the constituent documents.

The final list of all types of initiatives from the association is determined by the constituent documents.

In Russia any activity non-profit organizations restrained by the “Law on Foreign Agents” No. 121-FZ, which came into force in 2012, and the “Law on the Register of Undesirable Organizations”, signed in 2015. Any international or foreign non-profit non-governmental organization accepted by the state apparatus as a threat to the constitutional structure of the Russian Federation.

The period for which administrative punishment is possible in cases of “foreign agents” is 4 years. The legislation of the Russian Federation may impose restrictions on the type of activity of a non-profit association. Some activities require a special license.

Types of NPOs

One type of non-profit organization is autonomous non-profit organization. All benefits transferred to the ANO become its property. The founders and founders do not retain the right to the property of a non-profit organization and are not responsible for its obligations.

There are a huge number of other types of NPOs. Some of them can be highlighted:

• institutions;
• public gatherings;
• religious associations;
• consumer cooperatives;
• funds;
• associations and unions of companies and organizations.

Institutions- the type of NPO necessary to carry out social, cultural or managerial functions. The owner of an NPO of this type has the opportunity to finance the organization in whole or in part, while at the same time managing its property.

The owner can be an individual or legal entity, a subject or entity of the Russian Federation, or the federation itself.

Public association is an organization consisting of voluntarily united people on the basis of common interests citizens who want to meet the needs of their group. An association can carry out activities solely within the framework of achieving the goal of its creation, and look like social movement, organization, public foundation or institution. They are created on the initiative of at least three individuals or legal entities.

Religious associations are structured in the same way as public ones. Created for joint holding religious rituals, religious education or preaching of one’s teachings. Constitutionally, any religious associations are separated from the authorities government controlled and equal before the law.

An association consisting of at least a dozen adult participants living in the same area has the right to be recognized as a local religious organization. Religious associations have tax benefits.

Consumer cooperative is an association consisting of individuals and legal entities who join an organization to satisfy their needs for necessary services and goods. Satisfaction of needs is achieved by summing up the total voluntary share contributions.

Fund- a type of NPO based on voluntary contributions from participants who have cultural, charitable, educational, social and other goals beneficial to society.

Property transferred into the ownership of the foundation is assigned to it. Members of NPOs can be both citizens and companies.

Information on whether it is necessary to create an NPO is in this video.

Names of non-profit organizations

Any organization needs its own. An incorrect name for a non-profit organization may result in denial of registration.

The name of the NPO must consist of two parts: naming and indication of the type of association. For example, the name of the cooperative must contain an indication of its main occupation and words like “consumer union”, “cooperative”, “consumer society”.

An example of such names are “Credit consumer cooperative"or "Housing savings cooperative".

Changing the name of an NPO is required by law and requires registration with a government agency. All innovations must be reflected in the constituent documents and papers contained in the Federal Tax Service.

The changes involve the destruction of the old round stamp NPO and creation of a new one. When changing the name, the organization must notify Rosstat, the Funds, the bank with the NPO, partners and the client base.

List of documents for registration with samples in 2018

For the fund, public organization, partnership, autonomous non-profit organization and private institution should prepare a charter confirmed by the founders and members of the organization.

To create a union, in addition to the charter, a constituent agreement between the participants of the organization is required. An institution needs a charter and a decision to open an institution from the owner of the organization.

The constituent documents must necessarily contain the following information:

• name of the non-profit organization indicating the type of employment;
• the purpose of opening and further activities;
• management procedure;
• data on representative offices and branches of NPOs;
• responsibilities and rights of organization participants;
• data on the conditions of admission and exit from the NPO;
• sources of property and data on required use;
• all information about changes in the constituent documents;
• additional legal provisions.

A sample charter of a specific type of non-profit organization can be found on the official NPO portal www.portal-nko.ru.

List of required papers for registration with the Authorized Body:

• application form No. RN0001;
• articles of association and, if any, articles of association;
• protocol on the creation of NPOs;
• receipt of payment of state duty;
• confirmation of legal address;
• in the case of a foreign founder - a document confirming his legal status;
• if intellectual property is used in the name or symbols of the NPO - a document on the right to use it.

Exact information about the required documents should be clarified with the registration authority.

Creation process and timing

First of all, the creators must approve and register the NPO by submitting a package of papers to the Authorized Body. The necessary documents are submitted within three months from the date of the decision to approve the organization.

After 14 or 30 working days, the Authorized Body makes a decision on state registration organization or refusal. Upon confirmation of registration, the institution sends the papers to the regulatory authority to enter information from the Federal Tax Service.

Later working week The regulatory authority enters data on the NPO and reports this to the Authorized Body. He accepts information and flow three days issues to the founders of the organization a document on state registration of the NPO.

You can register yourself or with the help of a law office. Some companies offer turnkey registration services for a fee, usually including government fees.

Changes in constituent documentation

Any changes to the constituent documents should be registered in the same manner as during state registration of the opening of an NPO. For registration of changes in constituent documents, a fee is provided in the amount of about 800 rubles.

The package of papers must contain the signature of the organization’s founder or notary. To record changes in the documentation, the following should be provided in bound and numbered form:

• state registration data;
• the decision to make changes to the documentation and the changes themselves;
• information about payment of state duty.

FAQ

How is liquidation carried out? After the decision to liquidate an NPO, the founders must notify government agency and submit a package of documents to the Office of the Federal Registration Service.

After a few months, the institution will review the application and issue confirmation of recording the liquidation. Next, you need to publish information about the liquidation of the NPO in the media and notify creditors.

Liquidation can be carried out for several reasons:

1. By decision of the founders or management of the organization.
2. After the expiration of the period for which the NPO was created.
3. After achieving the goals of creating an organization.
4. By the tribunal's decision.

The Fund can be liquidated only after a corresponding court order.

Can the name of an NPO be used by a commercial organization? When naming an organization, you must use the following scheme: individual designation + indication of the type of organization. Consequently, the same names of non-profit and commercial organizations are excluded.

In addition, complete duplication of facilities located within the boundaries of the city of Moscow is unacceptable.

Can a non-profit organization be the founder of an LLC? Maybe this is provided for by law. However, an NPO can only carry out activities that are aimed at achieving the goals of its creation. In this case, two enterprises keep records and pay tax contributions independently of each other.

A webinar on how to open an NPO is presented below.

State registration of non-profit organizations is regulated by Federal Law dated January 12, 1996 No. 7-FZ “On Non-Profit Organizations” ( Further– Law No. 7-FZ). It is drawn up by executive authorities on the basis of the application submitted by the founder and the documents specified in the law. Problems usually arise when trying to correctly formulate the scope of activity of the organization being created.

Concept

A non-profit organization (NPO) is a form of enterprise whose activities are aimed not at generating income, but at achieving charitable, cultural, educational goals, for example, in the field of protecting the rights and interests of people. Such an association is considered created from the moment of its registration. Its duration of activity is not limited; it must have its own capital and budget.

Types of NPOs

In accordance with Law No. 7-FZ, these associations can take different forms:

• non-profit partnerships;
• autonomous non-profit enterprises;
• institutions;
• charitable, social and other funds;
• unions and associations;
• religious and public associations;
• Cossack societies;
• indigenous communities small peoples.

This law contains an indication that NPOs are also possible in other forms if they are expressly provided for in other federal regulations.

Non-profit organization registration procedure 2017: step-by-step instructions

The procedure for registering an NPO takes a lot of time. It involves the following steps:

1. Prepare a set of necessary papers, including an important document - the charter of the NPO.
2. Sign documents and have them notarized. When registering a non-profit organization in a notary's office, the presence of only one of the participants is required.
3. Submit a package of documents to regional administration Ministry of Justice of the Russian Federation (Ministry of Justice).
4. After the Ministry of Justice makes a decision to register an NPO, the tax service in the region registers it.
5. Register with the employment center and the Pension Fund of the Russian Federation.
6. Complete the procedure at the Ministry of Justice and receive documents.

After submitting a set of documents, the Ministry of Justice issues a certificate of state registration of the NPO within 30 days. It mentions the name of the enterprise and its location. In addition, it is assigned a special code. From this moment on, the enterprise will be recognized as a legally created entity and will be registered with the tax authority.

The opening process for a public association takes no more than 33 days. Political Party is registered within 30 days, other types of companies - 17. But for religious association The maximum terms are no more than 1 month and 3 days or 6 months and 3 days (in the case of state religious studies examination).

Required documents

According to the law, for registration you need to prepare:

• notarized application for state registration of a non-profit organization (form RN0001). It indicates the full name, place of residence and telephone number of the applicant;
• constituent documentation, which includes the constituent agreement or charter;
• decision to create 2 copies. Issued sole founder or by several participants in the form of a protocol constituent assembly;
• information about the location of the NPO - lease agreement, certificate of ownership, letter of guarantee, etc.;
• a receipt confirming payment of the state duty.

Some types of NPOs are registered subject to additional conditions for the provision of documents.

Where to submit

Only the Ministry of Justice or its territorial body can register a non-profit autonomous or public organization. As a rule, this must be done no later than 3 months after the decision to open an NPO is made. To submit documents, you must appear in person at the Ministry of Justice or send the papers by mail with a declared value and a description of the investment. You can also use the services of a specialized company that will complete the entire procedure.

State duty

Before submitting documents, you must pay a state fee at any banking institution non-cash payment. Its size is 4 thousand rubles, according to Art. 333.33 Tax Code of the Russian Federation. Details can be found in the Ministry of Justice itself or on the website of its regional division. The receipt must be kept and a photocopy made before submitting the application, presenting both copies.

Opening and registering a non-profit association is not easy. Before you start, you need to thoroughly study regulatory framework and collect the package of documents necessary for registration.

Find out about the timing and procedure from the lawyers of the Pravoved.RU portal! Consultation from experts is provided online. Liquidation of a non-profit organization is a common phenomenon. Considering that this form of organization is a legal entity, the process must be carried out in accordance with the current legislation of the Russian Federation. In particular, the procedure is regulated by provisions from the Civil Code, as well as a number of laws and decrees. We will consider the main reasons why an NPO may be liquidated, as well as the procedure for.

in this case

Closing a non-profit organization: initiators, causes and consequences

• So, first of all, it is necessary to establish who can act as an initiator in the event of liquidation of an NPO and for what reasons. If the message comes from the founders, then the motivation is quite clear and transparent:
• The NPO achieved the purpose for which it was opened.
• The period allotted for the activities of the organization, prescribed in the charter, has expired.

There is inappropriateness of further functioning (insufficient funding, inability to achieve set goals, etc.)

• Also, the state and individual authorized bodies can act as initiators. In this case, the reason for liquidation may be:
• Systematic violation of the law.
• Reluctance to correct wrongdoings.

Incorrect registration procedure for NPOs, etc.

In addition, the reason may be bankruptcy, claims from the Pension Fund, creditors and other interested parties who have suffered damage.

Liquidation of a non-profit public organization: procedure If we draw a parallel between the closure of a commercial legal entity

1. and NGOs, you can notice many similarities. However, there are also some peculiarities. Let us sequentially analyze each step in implementing this procedure: Making a decision on liquidation. As a rule, the management of the organization is responsible for this. However, a meeting of key persons must be held with mandatory minutes taken. The protocol is sealed with the signatures of the participants. Next, a liquidation commission is created or a liquidator is determined singular
2. The next step is to notify the relevant authorities of the decision. First of all, an application is submitted in form RN0005 with an attached copy of the minutes of the meeting, a certificate of registration, copies of the founders’ passports, an extract from the Unified State Register of Legal Entities and a certified decision. One of the features of the process and the main difference is the fact that in addition to the registration authority, all kinds of off-budget funds and other organizations, a notification must be sent to the Office of the Ministry of Justice. Let us remind you that ordinary legal entities. persons are not required to do this.
3. Next, the company’s creditors and debtors are notified, who, within two months after receiving the notification, have the right to bring property claims against the NPO in court.
4. An intermediate balance is created. When liquidation of an autonomous non-profit organization, which did not lead entrepreneurial activity, this procedure is quite simple, since it does not include recording the movement of funds across accounts. For the same reason, the tax office quite often refuses to conduct on-site audits.
5. The next stage is settlement with creditors and employees of the organization in accordance with the Labor and Civil Code of the Russian Federation.
6. After all debt obligations are fully repaid, a final liquidation balance sheet is prepared. It is this document that is the main basis for the official closure of an NPO.

If after settlements there are funds left on the balance sheet of a non-profit organization, they are distributed among the participants in the manner prescribed in the charter. If there is property that cannot be divided, it goes to the state without the right of return.

The last stage of liquidation of a non-profit organization

The final step is to submit a package of documents, including the liquidation balance sheet, to the registration authority. Here it is verified and the corresponding entries are made in the Unified State Register of Legal Entities. After this, the organization officially ceases to exist.

We hope that step-by-step instruction on the liquidation of an NPO in 2017 will help you resolve the issue of closure without unnecessary delays and time costs. If you are not the initiator of this event, it is worth knowing that you have the opportunity to cancel the forced liquidation by providing substantial grounds for this to the court.

Competently defending your rights in accordance with the laws of the Russian Federation will allow you to extend the term of the NPO for the required period, if there are no violations, you are not suspected of extremism, and the legal entity itself actually performs useful functions and adheres to the intended plan.

Registration of non-profit organizations in Russia: step-by-step instructions

Choosing the form of a legal entity - important question for any future social entrepreneur. Non-profit organization (NPO)- one of the most acceptable solutions in this case. Today, the state treats NPOs with special attention: special measures to support socially oriented NPOs have been developed and are already being put into practice at both the federal and regional levels.

If you have chosen an NPO, first of all study the basic requirements from the state, compare them with your goals and objectives and make sure that all the regulatory documents are in order and can be submitted in a timely manner. Then you will be able to avoid a lot of possible problems with reporting and legal requirements.

According to Federal Law “On Non-Profit Organizations”. a non-profit organization (NPO) is recognized “an organization that does not have profit as the main goal of its activities and does not distribute the profits received among participants” .

A non-profit organization is created without a limitation on the period of activity, unless otherwise established in the organization’s charter - its main constituent document.

The goals of creating a non-profit organization must be aimed at achieving public benefits. These include, for example, the following goals:

• social
• charitable
• cultural
• educational
• scientific
• managerial
• protecting the health of citizens
• development physical culture and sports
• satisfaction of spiritual and other non-material needs of citizens
• protection of rights, legitimate interests of citizens and organizations
• resolution of disputes and conflicts
• provision of legal assistance

On this moment The state allows the creation of NPOs 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

Who can create an NPO?

Both individuals - citizens of Russia or foreigners, as well as legal entities - can become participants in a non-profit organization. The number of founders of a non-profit organization is not limited. An NPO may generally have one founder (except for cases of creating non-profit partnerships, associations or unions).

Constituent documents of the NPO

The constituent documents of a non-profit organization are the main source of information about the goals, structure and operating conditions of your future organization. It is according to them that the regulatory authorities will give the first assessment of your application for registration, and the outcome of the entire procedure for registering an NPO will largely depend on this.

According to federal law, the main constituent document of an NPO is the charter approved by the founders (participants, property owner) for a public organization (association), foundation, non-profit partnership, autonomous non-profit organization, private or budgetary institution.

The constituent documents of an NPO must contain:

• name of the organization indicating the nature of its activities and organizational legal form
• legal address
• subject and goals of activity
• activity management procedure
• rights and obligations of participants
• information about branches and representative offices of the organization
• conditions for admission and procedure for participants to leave the NPO
• procedure for making changes to constituent documents
• sources of property formation and the procedure for its use

Where to go to register an NPO?

At the moment, the Ministry of Justice of the Russian Federation is dealing with the registration of non-profit organizations. The Ministry of Justice and its territorial branches make decisions on the state registration of NPOs, including issues of its creation, reorganization or liquidation. All changes to the constituent documents of NPOs and the inclusion of a specific organization in the Unified State Register legal entities is also carried out by the Ministry of Justice.

What documents are required to register an NPO?

The package of documents required for registration of a non-profit organization includes:

• Application – 2 pcs.
• Constituent documents, in other words, the charter of the future non-profit organization (Charter) - 3 pieces.
• Decision on the creation of a non-profit organization and on approval of its constituent documents indicating the composition of elected (appointed) bodies (Protocol) - 2 pcs.
• Information about the founders - 2 pcs.
• Document confirming payment of state duty - original and copy.
• Information about the address (location) of the permanent body of the non-profit organization through which communication with the non-profit organization is carried out (Rental agreement, certificate of ownership, etc.).
• When using the name of a citizen in the name of a non-profit organization, symbols protected by the legislation of the Russian Federation on the protection intellectual property, as well as the full name of another legal entity as part own name— documents confirming the authority to use them.
• An extract from the register of foreign legal entities of the relevant country of origin or another document of equal legal force confirming the legal status of the founder - a foreign person.
• Application for inclusion of a non-profit organization in the register of non-profit organizations performing the functions of foreign agent, - for non-profit organizations performing the functions of a foreign agent

NB!The Ministry of Justice does not have the right to demand the provision of documents other than those listed above (You can check the list of documents that are currently relevant at Federal law"About non-profit organizations").

Procedure for registration of NPOs

Step-by-step instructions for registering an NPO in 2016 include a number of steps:

1. Selection of the founder/founders of the NPO

• Both a Russian citizen and a foreigner, as well as legal entities, can become a participant in a non-profit organization.

2. Determination of the type of activity

• The chosen type of activity must correspond to the goals of creating the NPO as specified in the charter.
• The charter of the NPO must indicate all types of planned activities.
• The register of legal entities (USRLE) must provide information about the type of activity of each type of non-profit organization.

3. Choosing the name of the NPO

• The name of the NPO is strictly in Russian.
• The name must contain an indication of the organizational and legal form and nature of the activities of the NPO.
• By registering the name of an NPO, you will have the exclusive right to use it.
• You need to be careful when using the names Russia and Russian Federation. In this case, there are several nuances, which can be found in the Federal Law “On Non-Profit Organizations” and in a special government resolution.

4. Selecting a legal address

• You must provide a valid legal address.
• If the premises are rented, a lease agreement must be provided to the Ministry of Justice; if the office is owned by the founder, a document confirming this is required

5. Preparation of documents

6. Payment of the state fee for registration of an NPO

7. Submission of documents to the Ministry of Justice

• It is necessary to submit a package of documents no later than 3 months from the date of the decision to open an NPO.
• You can submit documents through the government services portal, where all forms of necessary documents are available.

8. Obtaining a certificate of registration of an NPO

• If the decision is positive, the Ministry of Justice issues a Certificate of Registration of the NPO within one month. This document guarantees that the NPO has successfully completed registration. It indicates the name of the organization, its legal address and individual code - registration number.

State duty for registration of non-profit organizations

A state fee is charged for registering a non-profit organization. In 2016, the following procedure and amount for collecting state duty are provided:

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The existence of non-profit organizations ( NPO) causes a huge amount of controversy, the specifics of the activities of such organizations are very different, but the basis for all is the same - they are not created for the sake of money and profit. And therefore, many outsiders often have questions about the appropriateness of the existence of such a legal form of organizations.

What is a non-profit organization

Non-profit organizations- This is a type of organization that does not involve obtaining economic benefits. Therefore, all maintenance costs fall entirely on the founders without the opportunity to conduct commercial activities. In this case, funds can be raised from such sources as:

• Voluntary donations from people who share interests and support the activities of this organization;
• Voluntary contributions from participants;
• Raising funds from commercial organizations;
• Implementation commercial activities(related paid services);
• Government funding, etc. (Read also article ⇒).

Types of non-profit organizations

The diversity of non-profit organizations is amazing. At their core, these organizations compensate for those areas public life people where the state for some reason does not work, and for commercial organizations these areas are economically inexpedient.

Sources of funding for non-profit organizations

As mentioned above, non-profit organizations do not have any economic benefit in their activities. This means that even if any paid services, the funds earned should go to the main goals of this non-profit organization. But the existence of paid services in such organizations is the exception rather than the rule. And this raises the question: where do the funds come from to carry out the activities of NPOs?

Sources of financing can be divided into three groups:

• Own sources of financing - these can be either membership fees for the right to take part in the activities of the NPO, or funds received from providing paid services or conducting joint commercial activities;
• State sources of financing - this can be the provision of various benefits and tax preferences, as well as budget subsidies;
• Attracted sources of financing - this group includes receipts of funds from donations, attracted sponsorship funds, grants received from the state or commercial organizations (Read also article ⇒).

Who has the right to open an NPO

Like any other organizational form activities, citizens of our country, as well as legal entities, can open and register a non-profit organization without hindrance. The main condition for the activities of the organization must be in accordance with the basic principle of NPOs - the absence of economic benefit for the founders. And as already mentioned, even conducting commercial activities within an NPO and providing paid services must comply with the charter and goals of this organization, and the proceeds must remain in the organization and not be withdrawn as profit to the founders.

Documents required to open an NPO

After a verdict is passed on the need to create a non-profit organization (usually within three months after the verdict is passed at a meeting of founders), legal or individual must collect everything Required documents for filing with Companies House. Current list documents can be clarified with the authorized authority, since depending on the type of activity, the list may be supplemented:

• An application expressing the desire to create an NPO, signed by all participants and certified by a notary;
• Documents explaining the principles of operation of this organization (decision of the meeting, charter, constituent documents);
• Minutes of the meeting on the organization of the NPO and an order for approval of the organization’s documents;
• Submit a supporting document (receipt) confirming payment of the mandatory state duty (in some cases, organizers may receive payment benefits);
• Documents for renting premises or for owning the premises where the organization itself will be located.

Time frame for creating a non-profit organization

Reorganization of a non-profit organization

Another way to create an NPO is to reorganize an existing non-profit organization. There are several types of institutional reorganization:

• Joining any organization;
• Transformation of an existing organization - creation of a branch or subsidiary;
• Connecting several organizations into one;
• Allocation of a department or target area to a separate organization to simplify control and conduct of activities;
• Division of an organization into institutions independent from each other.

In this case, a new legal entity is not created only in the case of a merger of two or more organizations; in all other cases, the reorganization is subject to mandatory state registration.

Common questions and answers

Is it possible for an NPO to engage in commercial activities?

The constituent documents, or rather the charter of any organization, must specify the occupation and main goals of each specific organization, including a non-profit organization. When registering a non-profit organization, the executive authority, in addition to other documents, also requests documents on the type of activity and basic principles of work, where it checks the compliance of the specified data with the legislation regulating non-profit organizations. According to this legislation, any funds received from the commercial activities of a non-profit organization must remain in the organization and be directed to the main activities stated in the documents establishing the non-profit organization.

What are the benefits of starting a non-profit organization?

Every citizen or legal entity has the choice to create an NPO or not, but the point is that without registering this kind of organization, all the goals pursued by the founders will have no basis and legal force. In addition to strengthening the legal power of promoting one’s interests, there is another important aspect – financial. Of course, these organizations are not created to make money, they rather have a more noble meaning, but even in this case, to maintain any targeted programs need funds that can be obtained different ways, but a more legal and simpler way to attract Money is an NPO that exists within the framework of the legislation of the Russian Federation.

Who makes the decision to create a state non-profit organization?

The decision to create this kind of NPO is made only by the executive authorities, depending on the federal level of the organization. At the same time, these organizations will receive the funding they need from the budget of the level of government that made the decision to create them.