The owner's decision to create a non-profit organization. Decision on the creation of a private institution: sample Decision ano on approval of the composition of the board

What are the sources of formation of ANO property? What documents are needed to create such a structure?

Having decided on the name and type of services of the autonomous non-profit organization, it is necessary to resolve the issues of sources of formation of the autonomous non-profit organization’s property.

The application must be signed by an authorized person, indicating his last name, first name, patronymic, place of residence and contact telephone numbers. The application is submitted in two copies, one of which must be notarized. The application form can be filled out using software or manually.

Stage 2. Payment of state duty.

For state registration of changes made to the constituent documents of a legal entity, it is necessary to pay a state fee in the amount of 4,000 rubles. (Clause 1 of Article 333.33 of the Tax Code of the Russian Federation).

Stage 3. Formation of a package of documents for registration:

ANO constituent documents (charter) in triplicate.

The decision on the creation of an autonomous non-profit organization and on the approval of its constituent documents indicating the composition of the elected (appointed) bodies in two copies.

Information about the founders in two copies.

Information about the address (location) of the permanent body of the ANO.

In addition to the above set of documents, in certain cases additional documents must be submitted for registration of an independent non-profit organization:

if the name of the autonomous non-profit organization uses the name of a citizen, symbols protected by the law on the protection of intellectual property.

if the founder of the ANO is a foreign person (an extract from the register of foreign legal entities of the relevant country of origin or another document is provided).

For autonomous non-profit organizations performing the functions of a foreign agent, an additional application is submitted for inclusion of a non-profit organization in the register of non-profit organizations performing such functions.

Stage 4. The final stage is obtaining documents on state registration.

If a positive decision is made, the Ministry of Justice issues:

certificate of state registration of a legal entity;

one copy of the charter with the mark of the registering authority;

Unified State Register of Legal Entities sheet.

If the outcome of the case is negative, the entire package of submitted documents will be returned along with a reasoned refusal.

Clause 1 of Article 23 of Law No. 129-FZ contains an exhaustive list of situations used to refuse state registration. So, for example, refusal of state registration is allowed in case of failure to submit documents necessary for state registration, submission of documents to the wrong registration authority, failure to comply with the notarial form of the submitted documents (if necessary), or signing of an application for state registration by an unauthorized person.

Setting up for ANO

Registration with the Federal Tax Service Inspectorate of the autonomous non-profit organization at the location will be carried out on the basis of the information contained in the Unified State Register of Legal Entities (clause 3 of Article 83 of the Tax Code of the Russian Federation). This means that the registration of an autonomous non-profit organization for tax purposes will take place without its participation (clause 3, clause 2, article 23 of the Tax Code of the Russian Federation).

At the time of registration, the ANO automatically registers with all extra-budgetary funds: the Pension Fund and the Social Insurance Fund.

Notice of registration with extra-budgetary funds is sent to the address specified when registering the ANO.

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 the observance of order within the enterprise and the transparency of the flow of 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 of non-profit organizations is 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 can be recognized as such. accepted by the state apparatus as a threat to the constitutional order 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 citizens based on common interests who want to satisfy 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 a 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. They are created for joint performance of religious rites, religious education or preaching of their teachings. Constitutionally, any religious associations are separated from government bodies and are 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 seal of the NPO and the 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 a foundation, public organization, partnership, autonomous non-profit organization and private institution, a charter must be prepared, 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 of the organization or refusal. Upon confirmation of registration, the institution sends the papers to the regulatory authority to enter information from the Federal Tax Service.

After a working week, the regulatory agency enters data on the NPO and reports this to the Authorized Body. He accepts the information and within three days issues 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 the government agency about this 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.

Non-profit organizations often choose the ANO form. This legal status is designed for certain areas of activity.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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What are the nuances under the Civil Code of the Russian Federation that distinguish an autonomous non-profit organization in 2019? Over the past few years, the number of non-profit organizations with the ANO form has increased.

This legal form provides tax benefits. But what are the features of an autonomous NPO in 2019?

General points

A non-profit organization is a legal entity whose purpose is not to make a profit. The main task of NPOs is to provide public and social services.

Trade unions, public and youth associations, social and cultural foundations, religious societies, human rights public organizations and similar associations are recognized as NPOs.

NPOs are regulated by the civil legislation of the Russian Federation. In particular, we can note the division into various partnerships and autonomous non-profit organizations.

And while partnerships have participants or founders, autonomous non-profit organizations do not have them.

Property assets initially belong to an autonomous organization. Such societies are financed through voluntary donations and charitable contributions.

Registration of an independent non-profit organization is associated with some difficulties due to the peculiarities of the legal form.

For official registration, you will need to follow a certain series of actions and meet established requirements.

What it is

ANO is a unitary association that:

• has no membership;
• formed to provide services in certain areas of non-commercial activity;
• formed on the basis of property contributions of participants.

The legal nature of ANO is similar to other types of non-profit organizations. But there are certain differences.

Among the fundamental features it is worth highlighting the following:

Permitted type of activity

Autonomous non-profit organizations are being formed to provide services in such areas as:

• education;
• healthcare;
• sport;
• Physical Culture;
• other spheres of public life.

As an example, possible directions:

• autonomous non-profit organization of additional vocational education;
• autonomous non-profit organization of higher education;
• ANO "League of School and Yard Sports".

The unifying factor of all types of activities permitted for ANO is the non-commercial nature of the services provided. Any interested parties have the right to use these services.

As of 2019, many educational institutions of additional education, private schools, kindergartens, cultural and sports organizations, medical institutions, etc. are registered in Russia in the form of ANO.

The legislative framework

The status of ANO is determined by Federal Law No. 7 of 01/12/1996 and, which provides the definition of an autonomous non-profit organization. Article 10 of Federal Law No. 7 regulates the legal norms for the activities of autonomous non-profit organizations.

Moreover, in order to carry out commercial activities, the ANO must have property with no less than the minimum allowed authorized capital established for an LLC (10,000 rubles).

When an independent non-profit organization conducts commercial activities, the profit received is not divided between the founders, but is used to ensure the target areas of the organization.

Previously, the preference of ANO over LLC was dictated by the possibility of acquiring an educational license only by non-profit organizations.

Now commercial organizations also have the right to carry out educational activities on this basis.

The choice of ANO is explained by the presence of tax advantages and the likelihood of receiving targeted donations.

Step-by-step instructions for registration

The decision to found an ANO is made by several founders or a single founder. The executive authority at the federal level allows or prohibits the registration of an autonomous non-profit organization.

After making a decision, within three months you must contact the Ministry of Justice or its territorial body in the region where the ANO is located.

When applying, a package of documents necessary for registration is submitted. The entire registration process takes about four weeks.

Given such a long period, it is necessary to immediately prepare the documents correctly.

The basis for the appeal is the decision of the founder on the formation of an autonomous non-profit organization or the corresponding protocol drawn up by several founders.

The request for registration is stated in an application of the established form, which is submitted in two copies with mandatory notarization.

In addition, the following documents will be required:

• Charter of the ANO in three copies;
• information about the founders in two copies (copies of passports of all founders-individuals and extracts from for founders-legal entities);
• a copy of the future manager’s passport;
• list of selected OKVED;
• information about the actual location of the organization. Confirmation of location becomes a letter of guarantee.

If you use the name of a citizen, the name of a legal entity, or prohibited symbols in the name of an autonomous non-profit organization, you will need to confirm the legality of use.

A foreign person is required to provide an extract from the register of foreign legal entities. The prepared documents are accompanied by a payment receipt, which amounts to 4,000 rubles.

After submitting documents for registration, a specialist from the registration authority will contact the applicant within two weeks to clarify certain data.

You need to be prepared that a specialist may require adjustments. For example, it may be necessary to change the name, clarify the goals of the activity, amend the Charter, or correct errors in the application.

If you do not receive a call from a specialist from the registration authority, you must contact the appropriate department of the Ministry of Justice yourself.

The contact telephone number can be found on the registrar’s official website. The need for adjustments often leads to suspension of registration.

In this case, the receipt for payment of the state fee and the notarized document will not be returned. You will have to submit the application again and pay again for notary services and state fees.

The absence of complaints from the specialist allows you to receive ready-made registration documents after 2-3 weeks.

How the Charter works

The activities of the ANO are entirely regulated by the Charter. Requirements for the main content of the Autonomous Non-Profit Organization Charter are given in Article 123.24 of the Civil Code of the Russian Federation.

In particular, the Charter must include the following information:

• the name of the autonomous non-profit organization (the name must contain the phrase “autonomous non-profit organization”);
• location address;
• subject and goals of activity;
• the composition of the ANO bodies, the procedure for their formation and the competence present;
• other information required by law.

The name should reflect the purpose of creation, but not duplicate the names of other non-profit organizations and be unique.

For example, an autonomous non-profit organization of vocational education, ANO "Educational Academy of Business Careers", ANO "Institute of Progressive Technologies".

In the Charter of the ANO, it is necessary to carefully consider the goals of education, as well as the subject and types of activities.

The structure of governing bodies and their permissible powers require careful consideration. A separate section of the Charter is devoted to the property of the ANO.

The procedure and conditions for making decisions regarding changes to the Charter, or ANO, must be specified in detail.

Important! On the Internet you can find many templates for preparing constituent documents for an autonomous non-profit organization.

But it should be taken into account that such samples may not be relevant. The selected sample must be compared with the current legislative norms, namely with the provisions in the latest edition.

The main provisions of the Charter boil down to the fact that any activity of the ANO, including commercial, is aimed exclusively at achieving the goals for which the organization was created.

What is the taxation

The activities of non-profit organizations are in a special legal field. Features of taxation are determined by the status of the organization's activities.

Video: ANO registration

If an association receives targeted funding in the form of various grants, then a special procedure applies for taxation with income tax.

ANO has the right to apply general or. A peculiarity of the application of the simplified tax system is that when determining the maximum amount of income limiting the use of the simplified regime (up to 60 million rubles), income from targeted financing is not taken into account.

The transition to the simplified tax system of an autonomous non-profit organization is carried out voluntarily in accordance with the provisions.

This chapter provides that under certain types of activities and certain conditions, organizations do not have the right to apply.

For example, a simplified regime is unacceptable if the share of participation of other organizations is more than 25%. But this norm does not apply to autonomous non-profit organizations.

Tax legislation does not contain provisions prohibiting autonomous non-profit organizations from using a simplified taxation system.

The transition to the simplified tax system is carried out on the basis of an application submitted in the period from October 1 to November 30 of the year preceding the year in which the simplified regime began to be applied.

A newly created organization can declare its desire to apply the simplified tax system within 5 days from the date of registration and tax registration.

When carrying out business, an organization is obliged to form a tax base in accordance with the general procedure. The object of taxation is the proceeds from the sale of goods (services, work).

“Input” VAT paid upon the acquisition of property assets for business activities can be deducted if:

• goods are registered on the basis of primary documentation;
• the purchase of goods is associated with the implementation of transactions subject to VAT;
• is present correctly formed .

Basic operating principles

If we talk about the basic principles of the work of autonomous non-profit organizations, then we need to highlight the following points:

Liquidation procedure

The need to liquidate an autonomous non-profit organization may be a consequence of a voluntary decision of the founders or a requirement of the Ministry of Justice.

In the latter case, the reason is the lack of activity declared by the Charter. Voluntary liquidation requires notification of the Ministry of Justice, the Federal Tax Service, the Pension Fund of the Russian Federation, and the Social Insurance Fund.

The liquidation procedure will be as follows:

1. Making a decision on liquidation by the founders or other authorized body.
2. Appointment of a liquidation commission.
3. Establishing the procedure and timing of liquidation.
4. Placement of an advertisement about an NPO in the media.
5. Compilation.
6. Paying taxes.
7. Repayment of other debts.
8. Settlements with creditors.
9. Drawing up a final balance sheet.

The forced liquidation of an autonomous non-profit organization is carried out on the basis of a court decision. Moreover, the participation of the organization’s founders is not required.

The liquidation procedure is carried out by authorized government agencies in accordance with the general procedure established for organizations.

Important! The property of the ANO remaining after repayment of all debts is not divided among the founders, but is directed to the purposes for which the organization was created.

This includes property previously transferred by the founders to the ANO.

In general, the peculiarities of the operation of an autonomous non-profit organization make this form convenient for the provision of services in the social sphere, if the purpose of creation is not related to the desire to make commercial profit.

But no matter how good the intentions for creating an autonomous non-profit organization are, it is important to take into account the current law and all the existing nuances. Otherwise, the “pros” may well turn into “cons”.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

ANO stands for an autonomous non-profit organization, which is created by legal (organizations) or individuals to carry out the activities established in the Charter. In this article we will tell you how the registration of an independent non-profit organization takes place, within what time frame, and what documents are required for registration.

General concept of the term ANO

The main focus and purpose of creating such an organization is to carry out activities and educational practice in the following areas:

• Cultures;
• Rights;
• Medicine;
• Education;
• Another.

The structure is described in more detail in the table below:

Documentation for opening by legal entities

The process of registering such a structure involves submitting a whole list of documentation. It is important to know that the decision on registration is made only by the unified state committee for non-profit organizations, which exists under the existing local authorities.

What documents must be submitted to carry out the legal procedure for considering the issue of opening an independent non-profit organization from a legal entity:

• Certificate of registration of a legal entity;
• Certificate confirming registration with the local tax authority;
• A certified copy of the passport of the director (manager) of an enterprise or organization;
• Personal identification number (copy) of the director or manager of the enterprise.

Documentation for opening by individuals

List of documents for opening an independent non-profit organization by an individual or a group of individuals:

• Provide a future name for an autonomous non-profit organization that does not violate the rules and regulations described below;
• Described types and purposes of creating an autonomous non-profit organization, including the possibility in the future of providing paid services in certain areas of activity;
• Providing copies of documents of applicants - founders of the organization. In this case, individuals are required to provide copies of passports or TIN, and legal entities. persons - copies of certificates of registration and assignment of numbers, as well as registration;
• Additionally, information is provided about the future head of the ANO;
• Legal address of the future non-profit organization. It is important to correctly indicate a valid address, as inaccurate information may cause refusal.

Based on the fact that the process of creating an autonomous non-profit organization relates to the narrow specialization of local governments of non-profit organizations, it is important to adhere to each point for successful registration, since the funds spent on paying the fee are not returned.

Features of the procedure and deadlines for registration of an independent non-profit organization

If you encounter difficulties with registration or if you need to obtain more detailed information about the legislative norms by which the activities and creation of an autonomous non-profit organization are regulated, please refer to the following documents:

• Civil Code of the Russian Federation, regulating the norms of non-profit organizations;
• Federal Law “On Non-Profit Organizations”;
• Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”.

Upon registration, a state fee of 6,500 rubles is paid.

When maintaining financial statements, the following point should be taken into account: immediately after its creation, an independent non-profit organization is a legal entity of a non-commercial nature. Separate registration of autonomous non-profit organizations with non-state bodies is not carried out.

Why may they refuse to register an independent non-profit organization?

There are several main reasons why registration of an autonomous non-profit organization may be denied.

• The first reason: incorrect documentation or non-compliance with the rules of the application procedure. In this case, it is worth noting that the refusal is a one-time one and in the future you will have to pay a state fee to try again. In addition to lost money, this also entails loss of time.
• The second reason: refusal to register an independent non-profit organization received from the tax government authority. An official refusal from the tax service often occurs when it is not possible to legally confirm your legal address as indicated in the registration documentation. Also, a negative answer comes if it is not possible to contact the owner of the premises (residential or commercial) to make sure that the address is correct.
• Third reason: refusal to register an account. Read also the article: → “”. This problem is related to the address indicated in the submitted documents. If the address is not individual, but is listed as a mass address (for example, a dormitory or other), then the bank may require documentation in the form of a primary lease agreement for premises or office for a positive decision regarding opening an account. In some cases, an actual visit by a bank inspector is carried out to clarify this information.
• The fourth reason: the charter, its provisions and norms were drawn up incorrectly. The charter must comply with current standards, which determine the presence in it of specific established goals for the activities of an autonomous non-profit organization, the structure of governing bodies, the powers of managers, the form of activity and the conditions for submitting reports to regulatory authorities. If one of the points does not comply with the adopted provisions, then a negative decision is made on this issue.
• The fifth reason concerns not the process of registering an independent non-profit organization itself, but the method of maintaining tax reporting. If the applicant fails to timely or correctly submit an application for the simplified taxation system, then the impossibility of the non-profit organization’s activities is also recorded.

ANO Charter and its features

As already described above, the Charter of a non-profit organization must comply with the provisions of the current legislation, in particular: “On Non-Profit Organizations”. One of the initial stages of developing the Charter is formulating the name of this type of organization.

According to the law, the name must be easy to pronounce, be original, not duplicate the names of existing autonomous non-profit organizations and not violate copyright (do not use words that are trademarks).

Further, the statutory document develops the structure of management bodies that will control and manage all ongoing operations or activities. In the Charter, a separate chapter is allocated for the item describing the movable and immovable property of the organization.

IMPORTANT: to simplify the scheme for filling out and drawing up the Charter, many resort to downloading a ready-made template that is available on the Internet. Here it is necessary to take into account that legal regulations often change and some points may not correspond to current regulations relevant on the day of filing the application.

One more point should be highlighted to describe the ultimate task and goals that the founders of an autonomous non-profit organization set for themselves. It cannot be established that the intended purpose of an ANO is to obtain material benefits or improve one’s own material wealth.

Frequently asked questions on the topic

Question No. 1. The Charter states that there is a separate head and supreme management body. Is it possible to be both a leader and a supreme governing body in one person?

According to the law, you can create an autonomous non-profit organization in one person, but the main governing body must be collegial (that is, a group of individuals, a Society or a Management Committee).

Question No. 2. In what form does the founder monitor the activities of the autonomous non-profit organization he created at the legislative level?

This question is relevant, since such points are not described in the established norms of the law. In this case, you can create a separate control body that will report exclusively to the creator. As an alternative, create quarterly or monthly audits with control of documentation and reporting. The law does not prohibit third-party audits, that is, each founder of an independent non-profit organization can hire consulting services to perform an audit.

Question No. 3. Who can monitor the results of the activities of an independent non-profit organization, besides the manager and founder?

In case the founder wishes to conduct an additional audit, he may hire an auditor or inspector to report on the current operating quarter. This is not prohibited by law.

Question No. 4. Can I, as a founder, completely renounce this position in favor of another individual? To do this, do you need to submit the entire package of documents again or will one application be sufficient?

The founder can be changed according to established standards. To do this, you must submit a corresponding application to the authority indicating the reason. An additional application can establish the new identity of the founder (the entire package of required documentation is prepared).

Question No. 5. Can I be the sole founder and head of an autonomous non-profit organization at the age of 20?

The minimum age at which you can register this type of activity is 18 years.

Practical examples of ANO registration

The table below shows two examples of document preparation:

Today there are many organizations that unite groups of people to carry out socio-political, scientific, charitable and other activities of a non-profit nature. Such associations, if they do not have the desire to make a profit from their activities, are called non-profit. According to current Russian legislation, any organization, regardless of whether it conducts business activities, is obliged to secure its legal status by officially registering with special bodies, following legally established procedures. Due to the wide variety of forms that these communities can take, registering non-profit organizations presents some challenges.

With the exception of special types of public organizations, other NPOs are registered as legal entities. However, they have different purposes for their existence than commercial firms. An NPO does not engage in business unless it directly contributes to the objectives that created the community in the first place.

The Federal Law “On Non-Profit Organizations” and the Civil Code of the Russian Federation regulate the activities and legal status of NPOs. The functioning of some types of non-profit organizations is regulated by special laws: “On public associations”, “On consumer cooperation in the Russian Federation”, “On general principles of organizing local self-government in the Russian Federation”. “On charitable activities and charitable organizations”, Housing Code and other acts.

Types of non-profit organizations

Legislative acts for the creation and existence of NPOs provide for several forms.

• A public or religious association is a voluntary meeting of a group of citizens based on the common interests of its participants, located in the sphere of spiritual life or social activity. The society is organized by participants to achieve needs related to these interests. Such a community may conduct activities of a commercial nature to achieve its statutory objectives. There are many organizational forms for these associations. They can exist in the form of a movement, foundation, political party, religious group and other legal forms.
• Foundation is a community established by individuals or official organizations that serves the purpose of implementing socially beneficial tasks (in the field of charity, education, sports, in the social sphere). The fund operates from contributions donated voluntarily by individuals and firms and has the right to carry out necessary economic activities.
• A state corporation or company is a company that has the state as its founders, does not imply membership and operates with the exploitation of state property transferred into ownership or trust management to the company as a contribution. Such a company is organized to implement socially useful functions or provide public services.
• A non-profit partnership is an association of a group of individuals or companies that exists on the basis of membership. The partnership is created for its participants to solve any problems in the socio-cultural sphere, in the field of protecting rights, providing assistance and other significant goals.
• A private institution is an organization created by an individual owner to carry out its non-profit purposes.
• State, municipal or budgetary institution - a company created by the government of the Russian Federation, a subject of the federation or a municipality for the implementation of non-commercial purposes or the production of work, the provision of services that ensure the fulfillment of the obligations of the authorities to the population in socio-cultural issues.
• An autonomous non-profit organization is an association of citizens based on their contributions, organized to provide services to the population in socially significant areas.
• An association or union is a non-profit association of a group of individuals or legal entities to represent their interests and perform socially useful tasks for the community. This form provides for the membership of participants and is indicated in the name of the company.

In addition, special laws provide for additional types of NPOs:

• consumer associations - cooperatives
• housing associations - HOAs
• territorial associations in the form of public self-government bodies
• charities and foundations
• trade unions and associations.

The decision to create a non-profit organization

The decision to create a non-profit organization as a result of its establishment is made by its founders (founder). In relation to a budgetary or state-owned institution, such a decision is made in the manner established by:

• The Government of the Russian Federation - for federal budgetary or state institutions;
• the highest executive body of state power of a constituent entity of the Russian Federation - for budgetary or government institutions of constituent entities of the Russian Federation;
• local administration of the municipality - for municipal budgetary or government institutions.

Art. 13, Federal Law of January 12, 1996 N 7-FZ (as amended on December 19, 2016) “On Non-Profit Organizations”

Only fully capable citizens or legal entities can act as founders of a non-profit organization. Foreign citizens, as well as stateless persons who are legally located on the territory of the Russian Federation, can also act as founders.

Persons who cannot be founders of an organization:

a person in respect of whom a decision was made that his stay in the Russian Federation is undesirable;

a person whose actions have been determined to contain signs of extremist activity;

a person included in the list of individuals suspected of laundering criminally obtained funds;

a person who, by any criteria, does not meet the requirements for the founders of a particular non-profit organization.

The number of founders of a non-profit organization is not limited, unless otherwise specified in the owner’s decision or other constituent documents of the organization. Thus, an organization can be founded by a single person. Exceptions include cases of establishing partnerships, unions, and associations provided for by federal law.

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