Registration of a fund for social purposes. How to choose the right form of NPO, theory and practice of application. A package of documents for registering a charitable foundation

Fund is a non-profit non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful purposes. To achieve these goals, the foundation has the right to engage in entrepreneurial activity.

The property transferred to the foundation by its founders is the property of the foundation. We can say that the fund is an association of property of citizens.

YUSTERRA Law Firm offers you a full list of services related to registration of ordinary or charitable foundations. If you want to register a fund, feel free to contact our company, and our highly qualified lawyers will advise you and undertake all the necessary procedures. You just have to provide us with information about the future fund and, after a certain period of time, receive ready-made documents and a seal.

Fund- this is one of the varieties of non-profit organizations (activities are not aimed at making a profit). The main difference between the fund and other non-profit organizations is that the fund is not an association of individuals or legal entities, but is simply an amalgamation of property aimed at achieving certain socially useful goals. As a result of this feature, the legislation allows for a fairly wide range of possibilities for registering a foundation. A foundation can be established by both an individual and a legal entity or several persons. In the case of legal entities, this can be a commercial or non-commercial organization, Russian or foreign. However, there is a limitation regarding the objectives of the foundation. According to Federal Law "On Non-Commercial Organizations", the foundation can carry out its activities only if it is aimed at achieving certain social, charitable, cultural or other socially useful goals.

The Foundation is not a membership-based organization, which saves this form of legal entity from a number of complexities inherent in other types of organizations or associations. The founders of the fund are determined only when the fund is created; subsequently, their number cannot be changed upward.

Fund property. Since the foundation is a consolidation of property, it is very important to provide for the methods and procedure for replenishing the property base of the foundation. The Foundation can receive property from the following sources:

One-time and / or regular contributions from founders;
Voluntary payments or donations to the foundation;
Proceeds from the sale of goods, works, services;
Income received from bank deposits, securities and other sources of investment.

The Foundation uses all its property only and exclusively for the purposes specified in the Charter of the organization. Every year, the foundation is obliged to publish reports on the use of its property.

Foundation rights:

Carry out entrepreneurial activities aimed exclusively at achieving the goals established in the Charter of a particular fund;
Open bank accounts both on the territory of the Russian Federation and abroad;
Open branches and representative offices on the territory of the Russian Federation;
Have your own logo, as well as letterheads and stamps with your name;
Create or become a member of other non-profit organizations whose goals are consistent with the statutory goals of the foundation, or business entities for maintaining entrepreneurial activity in the interests of the foundation.

Obligations of the foundation:

Have a stamp with full name non-profit organization;
Have your own balance sheet or estimate;
Publish annually detailed reports on their activities and the movement of assets that make up the fund;
Keep track of cash assets, income and expenses associated with doing business;
Provide information about the activities of the organization to tax authorities and extra-budgetary funds, as well as founders and other persons in accordance with the legislation of the Russian Federation and constituent documents NP.

Fund management:

The structure and management bodies of the fund are determined by its founders in the Charter of the organization (in accordance with the Federal Law "On Non-Commercial Organizations"). It is mandatory for a foundation to have a management body such as a board of trustees. In addition to him, other governing bodies can additionally be created, for example, a collegial body acting on a permanent basis, a sole executive body and others. The charter should determine the following information about the governing bodies operating in a non-commercial partnership: the procedure for formation, term of office, structure, competence, method of decision-making.

The main task of all managing bodies of the fund is to ensure that the fund's property is used only to achieve its goals and with maximum efficiency. In addition, their competence includes the approval of regular documents related to the activities of the fund, the creation of branches and representative offices, the development of ways to attract additional assets to the fund's property and other functions.

List of services for registration of the fund:

Preparation of documents for registration of a fund, namely:
a) the charter;
b) decisions of the founder or minutes of the general meeting of founders;
c) minutes of the board meeting;
d) applications for the transition to a simplified taxation system (optional).
Accompanying at the notary office when certifying the applicant's signature on the registration application.
Registration with the Main Directorate of the Ministry of Justice of the Russian Federation in Moscow and obtaining a Certificate of registration of a non-profit organization with the main state registration number (OGRN).
Registration in tax office with the receipt of a certificate containing an identification number taxpayer (TIN).
Obtaining an extract from the Unified State Register of Legal Entities (USRLE).
Production of a seal (upon request, registration in the register of seals is possible for an additional fee).

In number additional services(for a fee) also includes:

Receiving an information letter about registration in the Statistical Register of Rosstat;
Receiving a notice of registration from the Social Insurance Fund;
Receiving a notification from the territorial body of the Pension Fund;
Making notarized copies of all constituent and registration documents(for example, to open a bank account);
Package preparation required documents for opening a bank account and notifying the territorial tax office about opening an account.

If necessary, our company can provide a legal address (legal address) for your organization.

To get acquainted with the information There you can also get acquainted with the prices of our company for other services.

You will save your time by filling out an application before coming to us, containing the data necessary to register (establish) a fund.

If on this page you have not found answers to all questions regarding funds and how to register a fund, please contact us by phone. 650-21-72 or 507-95-63 for detailed free consultation.

Non-profit organization without membership and established by citizens and (or) legal entities on the basis of voluntary property contributions. Such an organization can be created to provide services in the field of education, health care, culture, science, law, physical culture and sports. According to the current legislation of the Russian Federation, an ANO can carry out entrepreneurial activities aimed at achieving the goals for which it was created, but the profit is not distributed between the founders. It is also important to know that the founders of an autonomous non-profit organization do not retain the rights to the property transferred by them into the ownership of this organization, are not responsible for the obligations of the autonomous non-profit organization created by them, and it, in turn, is not responsible for the obligations of its founders.

The founders of an autonomous non-profit organization have no advantages over the members of the created ANO and can use its services only on equal terms with other persons. Supervision over the activities of an autonomous non-profit organization is carried out by its founders in the manner prescribed by the constituent documents. The supreme governing body of an autonomous non-profit organization must be collegial, and the founders of the autonomous non-profit organization independently determine the form and procedure for the formation of the collegial supreme governing body.

The collegial supreme governing body of ANO is the general meeting of founders or another collegial body (Board, Council and other forms, which may include founders, representatives of founders, director of ANO).

Non-profit partnership

It is a membership-based non-profit organization established by citizens and / or legal entities (at least 2 people) to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and other goals. A non-commercial partnership is a legal entity, it can acquire and exercise property and non-property rights on its own behalf, perform duties, be a plaintiff and a defendant in court. A non-commercial partnership is created without limiting the term of activity, unless otherwise established by its constituent documents.

One of the features of this organizational and legal form of non-profit organizations is that property transferred to a non-profit partnership by its members becomes the property of the partnership. In addition, like the founders of an ANO, members of a non-profit partnership are not liable for its obligations, and a non-profit partnership is not liable for the obligations of its members. A non-commercial partnership has the right to carry out entrepreneurial activities that comply with the statutory goals of the partnership.

The obligatory rights of members of the organization include the opportunity to participate in the management of the affairs of a non-commercial partnership, to receive information about the activities of a non-commercial partnership in accordance with the procedure established by the constituent documents, to leave the non-commercial partnership at their discretion, and others. The supreme governing body of a non-profit partnership is the general meeting of the organization's members. A participant in a non-commercial partnership may be excluded from it by the decision of the other participants in the cases stipulated by the constituent documents. A participant excluded from a non-profit partnership has the right to receive part of the organization's property or the value of this property.

Fund

it is one of the most common organizational and legal forms of non-profit organizations. A foundation is established for specific social, charitable, cultural, educational or other public benefit purposes by pooling property contributions.

Compared to other forms of non-profit organizations, the foundation has a number of significant features. First of all, it is not based on membership, therefore its members are not obliged to take part in the activities of the foundation and are deprived of the right to participate in the management of its affairs. In addition, the fund is the full owner of its property, and its founders (participants) are not liable for its debts. In the event of the liquidation of the fund, the property remaining after the repayment of debts is not subject to distribution between the founders and participants.

The legal capacity of the foundation is limited: it has the right to carry out only those entrepreneurial activities that comply with the goals of its creation, prescribed in the charter. In this regard, the law allows foundations to participate in entrepreneurial activities both directly and through the funds created for these purposes. business companies.

Unlike a number of other non-profit organizations, the foundation is not eligible to participate in limited partnerships as a contributor. Founders, members and participants of public funds cannot be bodies state power and local governments.

The property activities of the foundation must be carried out publicly, and to supervise the compliance of the foundation's activities with the provisions prescribed in its charter, a board of trustees and a control and auditing body (audit commission) are created.

The board of trustees of the foundation oversees the activities of the foundation, the adoption by other bodies of the foundation of decisions and ensuring their implementation, the use of the foundation's resources, and the foundation's compliance with legislation. The board of trustees of the foundation may apply to the court with an application to liquidate the foundation or amend its charter in cases where provided by law... The decisions made by the board of trustees are of a recommendatory nature, in contrast to the decisions of the governing and executive bodies.

Members of the fund's board of trustees perform their duties in this body on a voluntary basis (on a voluntary basis) and do not receive remuneration for this activity. The procedure for the formation and operation of the board of trustees is determined by the charter approved by its founders.

Changes to the charter of the fund, as well as its liquidation, is possible only through the courts.

Charitable foundation

A charitable foundation is a non-profit organization established by pooling property contributions for the purpose of carrying out charitable activities.

Activity charitable foundation and the procedure for its implementation is regulated by statutory documents. As a rule, charitable foundations seek funds for their activities in two ways. Option one: the foundation finds a sponsor or a patron of the arts acts as its founder, which can be either a state or a company, or an individual individual. Another option: the fund itself may try to earn money to conduct statutory activities.

Participation in charitable foundations is prohibited for state authorities, local authorities, as well as state and municipal enterprises and institutions. Charitable foundations themselves do not have the right to participate in business companies jointly with other legal entities.

The structure of the foundation does not provide for membership, therefore, given that charitable activities require constant material costs, which cannot be ensured in the absence of membership fees, the law allows foundations to participate in entrepreneurial activities both directly and through business companies created for these purposes.

According to the law, a charitable foundation must create a board of trustees - a supervisory body that oversees the activities of the foundation, the use of its funds, the adoption of decisions by other bodies of the foundation and ensuring their implementation.

The board of trustees of the foundation may apply to the court with an application to liquidate the foundation or amend its charter in cases provided for by law.

Institution

An institution is a non-profit organization created by the owner to provide management, socio-cultural and other services of a non-profit nature and financed by him in whole or in part. Legal entities and individuals, municipalities and the state itself can act as an owner. An institution can be created jointly by several owners.

The constituent document of the institution is the charter, which is approved by the owner. Like other non-profit organizations, the institution's property is under the right of operational management, i.e. the institution may use and dispose of it only to the extent that it is permitted by the owner.

The institution is responsible for its obligations with the monetary funds at its disposal, and if they are insufficient, the debt is collected from the owner of the institution.

Despite the fact that the institution is the organizational and legal form of non-profit organizations, the owner can give the institution the right to engage in entrepreneurial activities that generate income, providing this clause in the charter. Such income (and property acquired through them) is recorded on an independent balance sheet and entered into the economic management of the institution.

Association or union

To coordinate their business activities, as well as to represent and protect common property interests, commercial organizations can form associations in the form of associations or unions. Associations and unions can also unite non-commercial organizations, however, in accordance with the legislation of the Russian Federation, associations of legal entities can be created only by commercial or only non-commercial legal entities.

Simultaneous participation in the merger of commercial and non-commercial organizations is not allowed.

By joining in an association or union, legal entities retain their independence and status of a legal entity. Regardless of the organizational and legal form of the legal entities included in the associations and unions, they are non-profit organizations.

The association (union) is not responsible for the obligations of its members, but they, on the contrary, are responsible for the obligations of the association with all their property. The grounds and limits of this responsibility are prescribed in the constituent documents.

The supreme governing body is the general meeting of the members of the organization. If, by decision of the participants, the association (union) is entrusted with the conduct of entrepreneurial activity, such an association (union) is transformed into a business society or partnership. Also, for carrying out entrepreneurial activities, an association (union) can create a business company or participate in such a company.

The property of an association (union) is formed at the expense of regular and one-time receipts from members or from other sources permitted by law. In the event of the liquidation of the association, the property remaining after the repayment of debts is not distributed among the participants, but is directed to purposes similar to those of the liquidated association.

Public association

It is a voluntary, self-governing non-profit organization initiated by a group of citizens based on a community of interests and for the realization of common goals.

Public associations can be created in the form of:

a public organization (an association based on membership and created on the basis of joint activities to protect common interests and achieve the statutory goals of the united citizens);
a public movement (a mass public association, consisting of members and not having membership, pursuing political, social and other socially useful goals);
public fund (one of the types of non-profit foundations, which is a public association that does not have membership, the purpose of which is to form property on the basis of voluntary contributions (and other receipts permitted by law) and the use of this property for public benefit purposes);
a public institution (a non-membership public association created to provide a specific type of service that meets the interests of the participants and corresponds to the statutory goals of this association);
political public association (a public association, among the main goals of which are participation in the political life of society by influencing the formation of the political will of citizens, participation in elections to public authorities and local self-government bodies through the nomination of candidates and the organization of their election campaign, as well as participation in organization and activities of these bodies).

On a territorial basis, public organizations are subdivided into all-Russian, interregional, regional and local.

A public association can be created on the initiative of at least 3 individuals... Also, the founders, along with individuals, may include legal entities - public associations.

Public associations can carry out entrepreneurial activities only to achieve the goals for which they were created. Income from entrepreneurial activity between the members of associations is not distributed and should be used only to achieve statutory goals.

Collegium of Advocates

A non-profit organization based on membership and functioning on the principles of self-government of voluntarily united citizens engaged in advocacy on the basis of a license.

The purpose of the creation and subsequent activities of the bar association is to provide qualified legal aid individuals and legal entities while protecting their rights, freedoms and legitimate interests.

The founders of the collegium of advocates may be advocates whose information is included in only one regional register. The constituent documents on the basis of which the collegium of advocates carries out its activities are the charter, approved by its founders, and the constituent agreement.

The Bar Association is a legal entity, owns separate property, bears independent responsibility for its obligations, can, on its own behalf, acquire and exercise property and personal non-property rights, perform duties, be a plaintiff, a defendant and a third party in court, has a seal and stamp with its name.

The property of the Bar Association belongs to it on the basis of the private property of a legal entity and is used only for the implementation of statutory goals.

Law Office

It is a non-profit organization created by two or more lawyers to provide professional legal assistance to individuals and legal entities. Information about the establishment of a law office is entered into a single State Register legal entities, and its founders conclude a partnership agreement with each other, containing confidential information and not subject to state registration. Under this agreement, partner lawyers undertake to combine their efforts and direct them to provide legal assistance on behalf of all partners.

After the expiration of the partnership agreement, members of the law firm have the right to conclude a new partnership agreement. If within a month from the date of termination of the previous one, a new partnership agreement is not concluded, the law office is subject to transformation into a bar association or liquidation. From the moment of termination of the partnership agreement, its participants are jointly and severally liable for unfulfilled obligations in relation to their principals and third parties.

Consumer cooperative

A consumer cooperative is a voluntary, membership-based association of citizens and (or) legal entities created to meet the material and other needs of participants by combining property shares by its members. Shareholders of a cooperative can be legal entities and citizens who have reached the age of 16, and one and the same citizen can be a member of several cooperatives at the same time.

The only constituent document of the cooperative is the charter, which is approved by the supreme body of internal management of this organization - general meeting members of the cooperative.

Unlike a number of other non-profit organizations, the Law provides for the implementation of certain types of entrepreneurial activity for a cooperative. The income received as a result of this activity is distributed among the participants of the cooperative or goes to other needs established by the general meeting of the participants.

The property of the cooperative belongs to him by right of ownership, and the shareholders retain only rights of obligation to this property. The cooperative is responsible for its obligations with its property and is not responsible for the obligations of shareholders.

Consumer cooperatives include: housing construction, suburban construction, garage construction, housing, suburban, garage, gardening cooperatives, as well as a homeowners' association and some other cooperatives.

The name of the cooperative indicates the specifics and types of activities of this legal entity. So, housing construction, summer cottage construction and garage construction cooperatives imply that at the time of the establishment of the cooperative, a completely ready-to-use facility (apartment building, country house, garages, etc.), to which the cooperative subsequently acquires the rights, does not exists. While in the establishment of a housing, dacha or garage cooperative these objects already exist.

Shares are used to conduct trade, procurement, production and other activities in order to meet the material and other needs of members. A consumer cooperative can exist both as an independent organizational and legal form of a legal entity (for example, housing construction cooperatives), and in the form of a consumer society (district, city, etc.), and as a union of consumer societies (district, regional, regional etc.), which is a form of association of consumer societies. Name consumer cooperative must contain an indication of the main purpose of its activities, as well as the word "cooperative" or the words "consumer society" or "consumer union". All these requirements are reflected in the law.

Religious association

A religious association is a voluntary association of citizens formed for the purpose of jointly professing and spreading the faith and having such characteristics as religion, training and religious education of its followers, as well as the performance of divine services and other religious rituals and ceremonies.

Only individuals can be members of religious organizations.

Religious associations can be created in the form of religious groups and religious organizations. At the same time, the creation of religious associations in government bodies and other government bodies is prohibited, government institutions and local governments.

Like other non-profit organizations, religious organizations have the right to engage in entrepreneurial activities only to achieve the goals for which they were created. A significant difference between this organizational and legal form from a number of other forms of non-profit organizations is that members religious organization do not retain any rights to the property transferred to her ownership. Members of a religious association are not responsible for the obligations of the organization, and the organization is not responsible for the obligations of its members.

National-cultural autonomy

This is a form of national and cultural self-determination, which is an association of citizens Russian Federation who identify themselves as belonging to a certain ethnic community in the situation of a national minority in the respective territory. A non-profit organization in the form of national-cultural autonomy is created on the basis of their voluntary self-organization in order to independently resolve issues of preserving identity, developing language, education, and national culture.

According to the RF Law "On National-Cultural Autonomy", national-cultural autonomies can be local (city, district, settlement, rural), regional or federal.

Instructions

Russian legislation does not contain a list of species. Their simplest classification is classification by attribute. Private foundations are created by individuals such as family members. Corporate foundations can be created either by non-profit organizations. Public foundations are created by public associations or initiative groups of citizens. There are also mixed funds.

The foundation is a legal entity, which means that it has the right to acquire and exercise property and non-property rights on its own behalf and to bear, be a plaintiff and defendant in court. The foundation is considered to be created from the moment of its state registration and has no term limits, unless otherwise specified in its constituent documents.

The foundation is created by decision of its founders (or founder). In the first case, the founders of the foundation hold a meeting at which they decide on the establishment of the foundation. It also approves the charter of the foundation - its main document, which spells out its goals. If there is only one founder of the foundation, then he personally decides on the establishment of the foundation and approves the charter.

The sources of the formation of the fund's property can be receipts from the founders, voluntary contributions from any interested parties, income from business activities and any other means. According to the legislation, the profit received by the fund is not distributed among the founders. The property and all receipts described are the property of the foundation. They are used for the purposes defined by the charter.

Foundations, like other non-profit organizations, are registered with the territorial body of the Ministry of Justice of the Russian Federation. To register a fund, the following documents are required:
1. statement;
2. the charter in triplicate;
3. the decision on the establishment of the foundation in duplicate;
4. information about the founders in duplicate;
5. receipt of payment of the state duty (the amount of the duty is 4000 rubles);
6. information about the location of the permanent body of the foundation for communication with it.

Sources:

foundation creation

If your decision was to open (establishment) fund, then be sure to familiarize yourself with some of the aspects that may come in handy in achieving your goal. Your foundation should be truly useful to society.

You will need

- Personal bank account;
- notarized documents;
- notification of the acquisition of the status of a legal entity.

Instructions

Define the purpose of your foundation. It can be used for charitable or investment purposes, be both private and public. The fund can be opened by both capable citizens of the Russian Federation and stateless persons who are on the territory of the Russian Federation.

Register the fund you have invented with the Ministry of Justice by providing the necessary package of documents with the application included in it in the approved form (certified by a notary); charter, decision (protocol) on the establishment of the fund; documents confirming the right to use the legal address; a receipt for payment of the state duty (its sum is 4000 rubles). The registration of the fund takes about one and a half months, during which the Ministry will consider the submitted documents.

Make a mandatory registration with the relevant government agencies. To do this, within five working days, the fund must register for tax accounting, obtain a TIN certificate and a ROSSTAT certificate.

Choose the appropriate taxation system. The rights of the newly created fund include filing an application for the transition to taxation under the simplified system within up to five days after registration with the tax authority.

Open a current account as a separate legal entity. Here you have complete freedom of choice, since the fund can open an unlimited number of accounts in any banks throughout the country, as in foreign currency and in rubles. But remember that after opening an account with mandatory you need to declare this to the tax authority within five days.

Receive the necessary notification of acquiring the status of a legal entity from extra-budgetary funds: the Pension Fund, the Mandatory Medical Insurance Fund, the Social Insurance Fund.

Sources:

How to set up a foundation?

Relief funds provide services to people in difficult life situation... These can be funds to help people affected by a natural disaster; in need of expensive treatment; orphans and disabled children, etc. Through charitable organizations it is easier to draw public attention to the problem, to obtain the necessary material and human resources.

The legislation of the Russian Federation determines that a foundation is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals (Article 7 Federal law No. 7-ФЗ dated 12.01.1996 "On commercial organizations", article 118 Civil Code Russian Federation).

The legislation distinguishes between non-profit foundations, the procedure for which is regulated by the Federal Law of January 12, 1996 No. 7-FZ "On Non-Commercial Organizations" and public funds, which are subject to the Federal Law of May 19, 1995 No. 82-FZ "On public associations". In addition, the procedure for the creation and operation of funds is regulated by the Civil Code of the Russian Federation, Federal Law No. 135-FZ of August 11, 1995 “On Charitable Activities and charities"And other special laws.

Among the variety of funds, public funds should be distinguished. The main feature of public funds is the order in which they are created. If the founders of a non-profit fund can be both individuals - citizens and legal entities (both non-profit and commercial organizations), then the founders of a public fund in accordance with the provisions of the Federal Law of May 19, 1995 No. 82-FZ "On public associations »There can be at least three individuals, as well as legal entities, but only created in the form of public associations.

It should be noted that after the entry into force of the Federal Law of October 6, 2003 No. 131-FZ "On general principles organizations of local self-government in the Russian Federation ", representative bodies may also act as the founder of a non-profit foundation municipalities... However, the legislation directly stipulates that state authorities and local self-government bodies cannot be founders, members and participants of public funds. It is prohibited to participate in charitable funds of state authorities and local authorities, state and municipal unitary enterprises, state and municipal institutions.

If we classify foundations according to the purposes for which they are created, by far the most numerous group is made up of charitable foundations (including charitable public funds). The goals of a charitable foundation are established in Article 2 of the Federal Law of August 11, 1995 No. 135-FZ "On charitable activities and charitable organizations ". The sources of the formation of property of charitable foundations are also defined in the Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations", however, they differ from the sources of formation of property established by the Federal Law of 12 January 1996 No. 7-FZ "On non-profit organizations" and the effect of the Federal Law of May 19, 1995 No. 82-FZ "On public associations". In addition, the Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations" established restrictions on the disposal of property, in particular, a charitable foundation is not entitled to spend its funds and use its property to support political parties, movements, groups and campaigns, cannot participate in business companies jointly with other persons, etc.

There are also some peculiarities in relation to the activities of the supreme body of a charitable foundation. Thus, the supreme governing body of a charitable foundation must be collegial without fail. At the same time, members of the highest governing body of a charitable organization fulfill their duties in this body as volunteers. The supreme governing body of a charitable organization may include no more than one employee of its executive bodies (with or without the right of a casting vote).

In addition, members of the highest governing body of the charitable organization and officials of the charitable organization may not borrow established posts in the administration of commercial and non-profit organizations, the founder (member) of which is this charitable organization.

Non-state pension funds can also be classified as non-profit funds. Special legal position non-state pension fund is regulated by the Federal Law of May 7, 1998 No. 75-FZ "On Non-State Pension Funds". A non-state pension fund is a special organizational and legal form of a non-profit organization social security... According to its status, the NPF meets all the characteristics of a non-profit organization in the form of a fund: it is a non-profit organization, does not have a membership, targeted activities, the rights of founders to the fund's property are limited, full property liability of a non-state pension fund and delimitation of responsibility of the fund and the founders. Thus, a non-governmental pension fund is a type of a fund as a non-profit organization with a specific purpose.

The foundation has the right to engage in entrepreneurial activities necessary to achieve socially useful goals for which the foundation was created, and corresponding to these goals. To carry out entrepreneurial activities, the foundation has the right to create business companies or participate in them. Also, the foundation has the right to create other non-profit organizations or participate in them if this is done in the interests of achieving the goals stipulated by the charter. The law does not provide for the possibility of the fund's participation in other types of commercial organizations.

Due to the fact that foundations are not based on membership, the founders of the foundation are not obliged to participate in the activities of the organization and have the opportunity to participate in the management of its affairs only through the bodies of the foundation. In addition, the foundation is the owner of its property, to which its founder (participants) do not have any rights.

The property transferred to the foundation by its founders is the property of the foundation. The founders of the foundation do not retain property rights in relation to the property transferred to the foundation, and do not acquire any rights of obligation in relation to the foundation. Also, the law does not provide for the possibility of transferring property to the foundation on the basis of the right of operational management or economic management.

The founding document of the foundation is the charter. The charter of the foundation, in addition to the basic information specified in paragraph 3 of Article 14 of the Federal Law of January 12, 1996 No. 7-FZ "On Non-Commercial Organizations", must contain: the name of the foundation, including the word "foundation", information about the purpose of the foundation; instructions on the bodies of the foundation, including the board of trustees supervising the activities of the foundation, on the procedure for appointment officials fund and their release, on the location of the fund, on the fate of the fund's property in the event of its liquidation.

The charter of the foundation, unlike other non-profit organizations, can be changed by the bodies of the foundation only if the charter itself provides for the possibility of changing it in this manner. If such a possibility is not specified, it is possible to change the charter only in the event of unforeseen negative consequences at the request of the bodies of the foundation or the body authorized to supervise its activities to a court of general jurisdiction.

The Foundation as a non-profit organization has differences in tax regime from other taxpayers.

For non-profit organizations, there is a list of non-taxable income specified in article 251 of the Tax Code of the Russian Federation. A prerequisite for profit tax benefits of targeted financing and targeted deviations, separate accounting is used. The Tax Code of the Russian Federation requires organizing separate accounting of income (expenses) received (generated) within the framework of targeted financing (subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation), as well as separate accounting of income (expenses) received (generated) within the framework of targeted income (paragraph 2 Article 251 of the Tax Code of the Russian Federation).

It should be noted that the procedure for liquidating a foundation (including a public foundation) has a significant difference in comparison with other organizational and legal forms of non-profit organizations. The decision to liquidate the foundation can only be made by the court upon the application of the interested parties. At the same time, the legislation establishes a list of grounds on which the fund can be liquidated, namely:

if the fund's property is not enough to fulfill its goals and the likelihood of obtaining the necessary property is unrealistic;

if the objectives of the foundation cannot be achieved and the necessary changes in the objectives of the foundation cannot be made;

in the event that the foundation deviates in its activities from the goals provided for by its charter;

in other cases provided for by federal law.

The most common reason for the liquidation of a fund is the lack of property to achieve its goals, in other words, the fund failed to attract the funds necessary to achieve its goals.

So, in the 1st half of 2012, the Department of the Ministry of Justice in the Vladimir region (hereinafter referred to as the Department) was involved as a third party, not making independent claims regarding the subject of the dispute, to participate in 3 cases on statements of claim on the liquidation of the fund due to the fact that the fund's property is not enough to fulfill its goals and the likelihood of obtaining the necessary property is unrealistic.

As of 29.08.2012 total registered in the departmental register of the Office of non-profit foundations is 112, of which 43 are charitable foundations; the total number of registered public funds is 20, of which 9 are charitable foundations. For comparison: the total number of non-profit foundations registered in the departmental register of the Office as of 29.08.2011 was 101, of which 37 are charitable foundations; the total number of registered public funds was 19, of which 9 are charitable foundations.

It is also necessary to highlight the obligation of foundations to submit annual information to the territorial bodies of the Ministry of Justice of the Russian Federation, including the Directorate.

Clause 3 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ "On Non-profit Organizations" establishes the obligation of non-profit foundations to submit to the Department documents containing a report on their activities, on the personnel of governing bodies, as well as documents on expenditure Money and on the use of other property, including those received from international and foreign organizations, foreign citizens and stateless persons. Forms (ОН 0001 and ОН 0002) and terms (until April 15 of the year following the reporting year) for the submission of these documents are established by Order of the Ministry of Justice of the Russian Federation dated March 29, 2010 No. 72 "On approval of reporting forms for non-profit organizations" (hereinafter - the Order) and subparagraph "a" of paragraph 2 of the Decree of the Government of the Russian Federation dated April 15, 2006 No. 212 "On measures to implement certain provisions of Federal laws regulating the activities of non-profit organizations." In addition, funds corresponding to the above paragraph are required to annually place on the Internet or provide funds mass media to publish a report on its activities in the amount of information submitted to the Office.

If the founders (participants, members) of the fund are not foreign citizens and (or) organizations or stateless persons, and the fund did not receive property and funds from international or foreign organizations, foreign citizens, stateless persons during the year, if , if the receipts of property and monetary funds of such a fund during the year amounted to up to three million rubles, then clauses 3.1 and 3.2 of the Federal Law of January 12, 1996 No. 7-FZ "On Non-Profit Organizations" determine the obligation to submit to the Office a statement confirming the compliance of the fund to the specified paragraph and information in any form about the continuation of their activities, as well as annually post on the Internet or provide the media for publication a message about the continuation of their activities.

Public funds submit information to the Department in accordance with the requirements of paragraph 8 of part 1 of article 29 of the Federal Law of May 19, 1995 No. 82-FZ "On public associations" in the form ОН0003, approved by the Order, in a time period similar to non-commercial funds. In addition, public funds annually inform the Department about the continuation of their activities, indicating the actual location of the permanent governing body, its name and data on the heads of the public fund in the amount of information included in the unified state register of legal entities.

If, in accordance with the constituent documents, the fund carries out charitable activities, then in accordance with clause 2 of Article 19 of the Federal Law of 11.09.1995 No. 135-FZ "On charitable activities and charitable organizations", the fund is obliged to submit a report on its activities containing information on:

Financial and economic activities, confirming compliance with the requirements of the specified Federal Law on the use of property and spending of funds of a charitable foundation;

The personal composition of the supreme governing body of the charitable foundation;

The composition and content of charitable programs of the charitable foundation (list and description of these programs);

Violations of the requirements of the Federal Law revealed as a result of inspections carried out tax authorities, and the measures taken to eliminate them.

The report is submitted to the Office at the same time as the annual report on financial and economic activities (within 90 days after the end of the year following the reporting year), submitted to the tax authorities.

Another annual obligation of foundations is established by paragraph 2 of paragraph 2 of Article 118 of the Civil Code of the Russian Federation and paragraph 2 of paragraph 2 of Article 7 of the Federal Law of January 12, 1996 No. 7-FZ "On Non-Commercial Organizations", namely: to publish reports on the use of their property ...

Chief specialist-expert

Bobkova Yulia Vladimirovna