Foreign structure without formation of a legal entity. Creation of a public organization without formation of a legal entity Association of legal entities without formation of a legal entity
1. Can a public organization have a seal without forming a legal entity?
1.1. The law does not restrict
1.2. Good afternoon,
Yes, you can do this, but in fact it will not give you anything. You can neither conclude contracts nor pay bills on behalf of such an organization.
2. Can a public organization have a seal without forming a legal entity?
2.1. Hello! no, he can not.
2.2. Good afternoon,
According to the Federal Law on Public Associations, public associations created by citizens may be registered in the manner prescribed by this Federal Law and acquire the rights of a legal entity or operate without state registration and acquisition of the rights of a legal entity.
You can make a seal indicating that this is an OO without the formation of a legal entity (so as not to mislead anyone), .. just a question, where and on what will you put it? Your organization's powers are limited because it is not a legal entity.
3. Can a public organization operate without forming a legal entity?
3.1. Yes, as a non-profit organization.
4. Provision of services by an individual for the selection of premises and transaction support for individuals. individuals and organizations is it legal? If not, what are the risks and sanctions for the provision of these services by an individual without forming a legal entity or individual entrepreneur? Is this illegal business activity?
4.1. The provision of such services is legal. Both the search for premises and transaction support are services that both individual entrepreneurs and legal entities are entitled to provide.
This is a real estate business.
If an individual has provided a one-time service, then there are practically no risks. If the activity is carried out systematically, then either registration as an individual entrepreneur or the creation of a legal entity will be required.
5. What documents and specific clauses in them regulate the creation of a public organization without forming a legal entity, the model charter of such an organization, the rights of the organization.
5.1. Hello Tatiana!
See, for example, Art. 18 FZ "On public associations".
If you create an OO without registration, then only for internal self-organization.
Forms of constituent documents can be found on the Internet or contact for compilation.
The legal capacity of a public association as a legal entity arises from the moment of state registration of this association.
6. I am the organizer of an off-road car club (club of interests). Our club does not conduct and does not plan to conduct any commercial activities and is not registered as a legal entity or individual entrepreneur. Question - is it necessary in this case to register a public organization or public association without forming a legal entity?
6.1. The law does not require you to do so. If you just want to get together, say, at someone's dacha and discuss current problems, you don't need it. But, for example, you will no longer be able to receive a grant to implement one of your initiatives.
7. We want to create a public association without forming a legal entity. Is it necessary to choose the legal form of the organization and register this organization. If you need to register - where is it registered?
7.1. Good afternoon. Public organizations that do not have the status of a legal entity are not provided for in Russian legislation. If you create a public organization, immediately after registration it acquires the status of a legal entity.
7.2. Hello.
Naturally, you need to choose a legal form and register with the Ministry of Justice. And the organization will be a legal entity.
Thank you for visiting our site.
8. I want to create a public organization without forming a legal entity, a body of public self-employment of citizens (amateurs). How and where in Moscow, but better in the Moscow region, can this be done? Who can give an objective consultation paid and free of charge in Moscow.
8.1. State registration of a non-profit organization is carried out by the territorial body of the Ministry of Justice and the tax inspectorate. See the Federal Law of January 12, 1996 N 7-FZ (as amended on December 19, 2016) "On non-profit organizations" and the Order of the Ministry of Justice of the Russian Federation of December 30, 2011 N 455.
There are many lawyers from Moscow and the Moscow region on the site, choose and contact in a personal.
8.2. good day, Elena! It is impossible to create a public organization without the status of a legal entity. We can create a structural unit (cell) of an existing public organization, then it will act on the basis of the position and not be a legal entity. I advise you to contact lawyers in your personal mail, they will help in solving your problem, draw up the necessary documents. You can successfully resolve your issue with legal assistance.
Thank you for using the site!
8.3. Hello, Elena! You can personally contact a lawyer on the site by calling or writing a personal message. This is the practice of many lawyers. I advise you to seek the help of an experienced lawyer in order to increase the chances of a positive result. You and all the best!
9. File a lawsuit on behalf of a local public organization without forming a legal entity, Registered as part of the LSG,
to local self-government with the requirement to carry out passportization inside rural general roads.
Thank you.
9.1. Contact the prosecutor's office. Prosecutors have the right to go to court in such cases if there is a violation of the law. If your personal rights are violated, you can apply on your own behalf.
10. How to apply to the court with a statement of claim of a public organization without forming a legal entity.
10.1. You need to file a claim against the person (legal or natural) who accepted the money. If this is a public organization, it can be registered as a legal entity, documents about this can be requested from its head.
11. A commercial organization pays money through the cash desk of the enterprise for a trip to regional competitions in freestyle wrestling to a member of a public organization without forming a legal entity who travels as a coach and carries a participant in the competition. Does a commercial organization have an obligation to withhold and transfer personal income tax to the budget from the amounts paid for the trip? Thank you.
11.1. Accounting question. On the legal side - if the payment was not in favor of an individual, he simply received it not for himself - then there is no need.
11.2. If this coach is not in an employment relationship with this commercial organization and there is no agreement with him on the indication of services, all amounts paid to the coach should be subject to 13% personal income tax, since for him this is income.
12. Does an unincorporated public organization have the right to receive donations?
12.1. Good afternoon,
No, it doesn't. Its very form speaks of this - "without the formation of a legal entity." there is no legal entity, respectively, it is impossible to open an account. Accordingly, there is nowhere to accept donations.
13. Does a public organization without a legal entity have the right to accept donations?
13.1. Good afternoon,
In accordance with the law on public associations, there is such a form as a public organization without forming a legal entity. Roughly speaking, this is an association of interests that do not want to burden themselves with registrations. Yes, this is acceptable, but such organizations have restrictions, they cannot freely behave like any other NPO. They also cannot accept donations, since no one will open a bank account for them.
I wrote about a meeting with Yekaterinburg (and not only) public figures on the topic of creating an NGO. One of the topics of discussion was the creation of a public association without registration. I will describe how to create such an association.
First, I will explain the difference between registered and unregistered public associations (these are varieties of non-profit organizations).
Citizens can exercise their right to association (Article 30 of the Constitution of the Russian Federation) in three forms.
Status of a simple association of citizens
It arises on the basis of the fact that citizens are united in a group. That is, as soon as people got together and decided that they would have an association with certain goals, such an association has already appeared.
An example would be some groups on social networks (especially those with closed membership), for example, Civilistics group- it brings together people who are interested in civil law. Another example - the League of Friends of the Philharmonic - is a kind of association of Philharmonic listeners, its members have a card that entitles them to discounts, and the Philharmonic also sometimes gathers members of the League of Friends in order, for example, to talk about the new musical season or discuss something.
But we must remember that such associations are not subject to the provisions of the Federal Law of May 19, 1995 No. 82-FZ “On Public Associations”.
Status of a public association without forming a legal entity
Article 5 of Law No. 82-FZ “On Public Associations” defines a public association as “a voluntary, self-governing, non-profit formation created on the initiative of citizens united on the basis of common interests to achieve the common goals specified in the charter of a public association.”
In order to create such a public association, it is necessary:
At least three participants;
Organize a general meeting at which a decision will be made on the creation of the association, while drawing up the minutes of the general meeting, drawing up and approving the charter.
The advantages of this form over a simple association is that it will be subject to all the norms of legislation on public associations (for example, the right to have a seal, letterhead, symbols, apply to state authorities and local self-government, be the founder of the media, etc.). At the same time, it will not be necessary to spend money and nerves on registration, accounting, tax reporting and reporting to the Ministry of Justice.
In this case, such an association already acquires the status of a subject of law, special rights and obligations, but does not yet have the status of a subject of civil law - for example, it cannot open accounts and act as a subject of property relations. It turns out that if such an association collects money, then legally all of them do not belong to it as an organization, but to its members, and the property acquired with these funds will be in the common shared ownership of its members.
The fact is that, according to paragraph 1 of Article 2 of the Civil Code of the Russian Federation, citizens and legal entities are participants in relations regulated by civil law. Thus, the list of subjects of civil law is exhaustive, there are no associations in this list (this also applies to the first type of association).
Status of a public association as a legal entity
In order for an association to begin its existence as a legal entity, it must be registered in the prescribed manner. The organizational and legal forms of such a legal entity may be different: a public fund, a public organization, etc.
In this case, the association is recognized as a full-fledged subject of civil law, which means that it can:
Organize full control of the incoming funds of parents and distribute them for the needs of the association;
Appoint responsible persons, ensure accounting of all receipts;
Open a bank account;
Enter into contracts on behalf of the association.
It only makes sense to create a public association with the status of a legal entity when there are significant funds received or if you are going to participate in a competition for a grant (many donors require registration as a legal entity). Otherwise, the expenditure of forces and funds for the creation will be inappropriate.
Stages of creating a public association without registration
- Choice of legal form
- Definition of the name, goals, tasks
- Charter development
- Establishment of the association at the general meeting, selection of bodies and approval of the charter
Since then, the association has been created!
- Name
- Organizational and legal form
- territory of activity
- structure, governing bodies, their competence and the procedure for the formation
- conditions and procedure for acquiring and losing membership
- rights and obligations of members
- sources of formation of funds and other property
- rights of a public association and its structural subdivisions for property management
- the procedure for amending and supplementing the charter
- procedure for reorganization and (or) liquidation
The creation decision must contain:
- Actually the decision to create such and such an association (indicate the full name)
- Decision on approval of the charter
- Decision on the approval of the governing and control and audit bodies
As a sample, I can offer ready-made forms of the charter and protocol on the creation of a public organization (this is one of the types of public association):
- Protocol on the establishment of a public organization (sample)
Of course, you need to adapt all this to your organization. It is important that in the end there are mandatory information that must be indicated in the charter (see their list above). But even if later it turns out that some clauses of the charter do not suit you or you would like to add something else, then the procedure for changing the charter is extremely simple - you just need to develop a new version and approve it at the general meeting (by the way, you can provide for some another procedure, for example, approval not by the general meeting, but by the board). And you don't have to register anything.
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These are voluntary associations of citizens created in the manner prescribed by law on the basis of their common interests to meet spiritual or other non-material needs, to represent and protect common interests and achieve other goals that do not contradict the law.
The main difference from other NGOs is the association based on membership. Even the founders become members and do not have any preferences. The participant is obliged to pay membership and other property fees, and also has the right to terminate participation at any time at his own discretion. Membership is inalienable, and the exercise of rights cannot be transferred to another person.
Participants are not liable for the obligations of the organization in which they participate as members, and that organization is not liable for the obligations of its members.
They differ according to their area of activity.
Model charter of a non-profit organization
There are all-Russian, inter-regional, regional and local. All-Russian ones operate in the territories of more than half of the constituent entities of the Russian Federation and have their own units there. Regional ones operate on the territory of only one subject of the Russian Federation, while local ones operate within the territory of a local self-government body (for example, a settlement).
The name of the organization should contain an indication of the territorial scope of its activities.
How to draw up and approve the charter
This is the founding document. It prescribes the rights and obligations of participants, the conditions for admission and exit from the NPO. It is issued on A4 paper in two copies. All pages of the document must be numbered, stapled, on the last sheet, fix the total number of sheets and stamp.
The sample will be the same, regardless of the territorial feature. Below we present a variant for an all-Russian structure, but it can be used to develop, for example, a model charter for an interregional public organization.
Approved at the general meeting of participants. It must be developed and approved before the registration of an NPO, since the charter is included in the package of documents required for this, and the application for registration indicates information on its adoption: the date and place that adopted the body, for example, a general meeting.
Content Requirements
When developing a document, for example, a sample charter of a regional public organization in 2018 or any other, the following information must be included:
- about the name
- about the location of the NPO,
- about the subject and goals of its activities,
- about the order of entry and exit;
- on the composition and competence of its bodies and the procedure for making decisions by them, including on issues, decisions on which are taken unanimously or by a qualified majority of votes;
- on the property rights and obligations of the participant (member);
- on the procedure for the distribution of property remaining after liquidation.
Sample charter of a public organization in the Russian Federation 2018
2018 Public Foundation Charter Sample
Sample charter of a public association 2018
REGISTERED by the constituent assembly ____________________________ _______________________ ____________________________ "__" ___________ 20__ ____________________ 20__ Certificate No. __________ Changes and additions were approved at the General Meeting of ____________________________ "___" _____________ 199_ Minutes No. ___________. CHARTER OF THE REGIONAL NON-GOVERNMENTAL ORGANIZATION "____________________________________________________________" _______________ I. GENERAL PROVISIONS 1.1. The public organization "_______________________________", hereinafter referred to as the "Organization", was established by the decision of the constituent assembly "__" ___________ 199_ and registered _____________________________________________ "__" ________ 199_, certificate No. ______________. 1.2. The Organization is an independent public association based on membership, established in accordance with the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Law of the Russian Federation "On Public Associations", and other legislative acts. 1.3. The organization is a legal entity under Russian law, enjoys the rights and bears the obligations provided for by the legislation of the Russian Federation for public associations. 1.4. The organization may, on its own behalf, acquire property and non-property rights, incur obligations, be a defendant and a plaintiff in court, arbitration or arbitration courts, in the interests of achieving its statutory goals, make transactions that comply with the law, both on the territory of the Russian Federation and abroad. 1.5. The organization has a separate property and an independent balance sheet, ruble and foreign currency accounts in banking institutions, a round seal with its name. The organization has the right to have its own flag, emblem, pennants and other symbols subject to registration and accounting in the manner prescribed by the legislation of the Russian Federation. 1.6. "________________________" is a voluntary, self-governing, non-profit, creative public organization created on the initiative of a group of citizens united on the basis of common spiritual interests and joint activities to protect these common interests and to achieve the goals specified in this Charter. 1.7. The activities of the Organization are based on the principles of voluntariness, equality, self-government and legality. Within the framework established by law, the Organization is free to determine its internal structure, forms and methods of its activities. 1.8. The organization is an interregional public organization. Region of activity — ________________________________. The location of the permanent governing body (Presidium) is _____________________________________________________. 1.9. In accordance with the current legislation, the Organization is considered established from the moment the decision on its creation is made. The legal capacity of the Organization as a legal entity arises from the moment of its state registration in the prescribed manner. 1.10. The activities of the Organization are public, and information about its constituent and program documents is publicly available. II. GOALS, OBJECTIVES AND DIRECTIONS OF ACTIVITIES OF THE ORGANIZATION 2.1. The organization was established in order to promote the creative professional activities of workers in the socio-cultural sphere, create conditions for the practical implementation of programs for the preservation and revival of folk art traditions, support the initiatives of amateur groups and promote their implementation, and improve the cultural level of the inhabitants of _______________________________________. 2.2. To achieve its activities, the Organization carries out: - development of programs for the development of amateur folk art and their practical implementation; - coordination and organization of creative activities of amateur groups; — creation of information databanks for the development of amateur creativity; - organizing trips and excursions (including on a paid basis) for members of the Organization and other persons in Russia and foreign countries in order to popularize amateur folk art, as well as for tourism and other socially useful purposes. - organization of advanced training courses and retraining of specialists in the socio-cultural sphere in the manner prescribed by the legislation on education; - organizational, methodological and consultative and informational support for the activities of enterprises, institutions, creative organizations, unions, foundations, charitable organizations on issues of social and cultural work; – creation of interest clubs, formation of musical, choreographic, circus, acting groups, organization of their performances; – organization of exhibitions of works of folk art of various genres and directions; – holding lectures and seminars on topical issues of art history, the development of folk art, organizing author's concerts and meetings with figures of literature and art; – organizing and facilitating tours of creative teams both in the country and abroad; - other areas that contribute to the development of amateur creativity.
2.3. In the interests of achieving the statutory goals and objectives, the Organization has the right to: — make various transactions on its own behalf; - acquire property and personal non-property rights; — freely disseminate information about their activities; - establish mass media and carry out publishing activities; — in the manner prescribed by law, to represent and protect the rights and legitimate interests of its members and participants, as well as other persons; - take initiatives on various issues of public life, make proposals to public authorities; - to attract on a voluntary basis funds from state organizations, institutions, departments, local governments, public associations, banks, commercial organizations, foreign state and other institutions and organizations, as well as individual citizens; - carry out charitable activities; — hold charity events (including lotteries, concerts, auctions, tours, etc.); — create economic partnerships, companies and other economic organizations, as well as acquire property intended for conducting economic activities; - independently determine the procedure, forms of organization and remuneration of full-time employees and involved specialists; — carry out any other activity not prohibited by the current legislation and aimed at achieving the statutory goals of the Organization. 2.4. "________________________" as a public organization is obliged: - to comply with the legislation of the Russian Federation, generally recognized principles and norms of international law; - ensure transparency in their activities; - annually inform the registration authorities about the continuation of their activities, indicating the actual location of the permanent governing body, its name and data on the leaders of the Organization in the amount of information submitted to the tax authorities; — allow representatives of the body that registered the Organization to the events held by the Organization; — assist representatives of the body that registered the Organization in getting acquainted with the activities of the Organization in connection with the achievement of the statutory goals and compliance with the legislation of the Russian Federation. 2.5. Failure to provide updated information for inclusion in the unified state register of legal entities within three years entails the application of sanctions to the Organization provided for by law. III. RIGHTS AND OBLIGATIONS OF ORGANIZATION MEMBERS. PARTICIPANTS OF THE ORGANIZATION 3.1. Members of the Organization may be: - Citizens of the Russian Federation who have reached the age of 18, foreign citizens and stateless persons who share the goals of the Organization, recognize the Charter, pay an entrance fee, regularly pay membership fees and take a personal part in the work of the Organization; - public associations that are legal entities that have expressed solidarity with the goals and objectives of the Organization, recognizing the Charter, paying an entrance fee, regularly paying membership fees and contributing to the activities of the Organization, including by financing ongoing events. 3.2. Individuals are accepted as members of the Organization on the basis of a personal application, public associations on the basis of an application with the application of the relevant decision of their governing bodies. 3.3. Admission and exclusion of members of the Organization is carried out by the Presidium by a simple majority of votes from the total number of members of the Presidium. 3.4. The Presidium keeps records of the members of the Organization. The basis for inclusion in the list and exclusion from the list of members of the Organization are the relevant decisions of the Presidium, as well as statements of members of the Organization on withdrawal from the Organization. 3.5. Members of the Organization have the right: — to enjoy the support, protection and assistance of the Organization; — take part in the elections of the governing and supervisory bodies of the Organization and be elected in them; — participate in the events held by the Organization; — make proposals concerning the activities of the Organization and participate in their discussion and implementation; — represent the interests of the Organization in state and other bodies, as well as in relations with other organizations and citizens on behalf of its elected bodies; - receive information about the activities of the Organization; - freely withdraw from the membership of the Organization on the basis of an application. 3.6. Members of the Organization are obliged: — to comply with the Charter of the Organization; - take part in the activities of the Organization; — timely pay membership dues; - implement the decisions of the governing bodies of the Organization; - contribute by their activities to increase the efficiency of the Organization; - not to commit actions that violate the Charter of the Organization, the ethics of comradely relations, as well as actions that cause moral or material damage to the Organization, to refrain from activities that are contrary to the goals and objectives proclaimed by the Organization. 3.7. A member of the Organization terminates his membership in the Organization by submitting an application to the Presidium of the Organization. In addition, the relevant decision of the governing body of this legal entity is attached to the application of a member of the Organization that is a legal entity. 3.8. A member of the Organization is considered to have withdrawn from it from the moment the application is submitted. 3.9. Members of the Organization may be expelled for non-payment of membership fees, for activities contrary to the goals and objectives of the Organization, as well as for actions that discredit the Organization, causing moral or material damage to it. 3.10. The exclusion of members of the Organization is made by the Presidium by a simple majority of votes from the total number of votes that members of the Presidium have. The decision to expel may be appealed to the General Assembly, whose decision on the matter is final. 3.11. Members of the Organization may be issued certificates of a member of the Organization. The form of the certificate is approved by the Presidium of the IY. ORGANIZATIONAL STRUCTURE AND MANAGEMENT BODIES OF THE ORGANIZATION 4.1. The supreme governing body of the Organization is the General Meeting of Members "_______________________________", which is convened at least once a year. An Extraordinary General Meeting may be convened at the request of at least 1/3 of its members, by the Audit Commission or the Presidium. Members and participants of the Organization are personally notified of the convening of the General Meeting no later than 15 days before the date of the General Meeting. 4.2. The General Meeting of the Organization: - elects the President and Vice-President of the Organization, members of the Presidium, the Audit Commission (Auditor), in the number determined by the General Meeting, for a period of two years; — hears and approves the reports of the Presidium and the Audit Commission (Auditor); - approves the Charter of the Organization, as well as changes and additions to it; — decides on the reorganization and liquidation of the Organization; - determines the size of annual and entrance fees; — determines the amount of remuneration for members of the Presidium and the Audit Commission; - determines and approves the main directions of the Organization's activities and other major issues proposed for consideration. 4.3. The General Meeting is competent if more than half of the members of the Organization are present at it. Decisions are made by open vote. Elections of the governing bodies of the Organization are held by open or secret ballot by a simple majority of votes of the members of the Organization present at the meeting. 4.4. In the absence of a quorum, the General Meeting may be adjourned for up to 15 days. The repeated meeting is eligible if at least 1/3 of the members of the Organization are present at it. If less than half of the members of the Organization are present at the repeated General Meeting, the meeting has the right to resolve any issue related to its competence, with the exception of approving the Charter, additions and changes to it, as well as making decisions on the reorganization and liquidation of the Organization. 4.5. Decisions on approval of the Charter, amendments and additions to it, on reorganization and liquidation of the Organization are taken by a qualified majority of votes (75%) of the number of votes possessed by the members of the Organization present at the General Meeting. In other cases, decisions are taken by a simple majority of votes. 4.6. During the period between General Meetings, the permanent governing body of the Organization is the Presidium. The Presidium consists of the President, Vice-President and members of the Presidium. The President directs the work of the Presidium. 4.7. The Presidium of the Organization: - accepts members of the Organization and excludes from the members of the Organization; — registers members of the Organization and excludes members from the lists of members; - maintains lists of members and participants of the Organization; — exercises control over the implementation of decisions of the General Meeting; — considers and approves the cost estimate of the Organization; - prepares questions for discussion at the General Meeting of the Organization; - decides on the establishment of branches of the Organization; - makes decisions on the establishment of economic organizations, commercial and other enterprises that ensure the implementation of the tasks and goals of the Organization, approves their constituent documents; - makes decisions on participation and forms of participation in the activities of other public associations; - decides on the acquisition of shares (shares) of economic companies, as well as on the establishment, together with other persons, of enterprises and organizations; - establishes the size and procedure for making membership and entry fees; - annually informs the body registering public associations about the continuation of its activities, indicating the location of the Presidium of the Organization, and data on the leaders of the Organization to the extent of information required by law; — considers and resolves other issues that are not within the exclusive competence of the General Meeting of the Organization.
4.8. Meetings of the Presidium are held as needed, but at least once a quarter.
Meetings are considered competent if more than half of the total number of members of the Presidium participate in them. The Secretary of the Presidium personally informs all members of the Presidium about the date of the meeting of the Presidium and the agenda. Decisions are taken by open voting by a simple majority of votes of the members of the Presidium present at the meeting. The meetings of the Presidium are chaired by the President of the Organization, and in his absence - by the Vice-President or one of the members of the Presidium. 4.9. The minutes of the meetings of the Presidium are kept by the Secretary, elected from the members of the Presidium. If necessary, the functions of the Secretary may be performed by any of the members of the Presidium. 4.10. The President of the Organization: - manages the activities of the Presidium of the Organization, signs the decisions taken by the Presidium; - in the period between meetings of the Presidium, manages the activities of the Organization, including making operational decisions on the day-to-day activities of the Organization; - signs the constituent documents of the business entities created by the Organization, as well as documents on the establishment and operation of branches; – without a power of attorney represents the Organization in relations with state, public, religious and other organizations in the Russian Federation and abroad; - manages the property of the Organization; — carries out the hiring and dismissal of full-time employees, including the chief accountant; - encourages full-time employees for active work, imposes penalties on them in the manner prescribed by law; — makes decisions on the acquisition of securities (with the exception of shares); - approves the structure and staffing of the Organization's apparatus and establishes a payroll fund for regular employees of the Organization within the amounts approved by the Presidium; - performs other executive and administrative functions. 4.11. The President of the Organization issues orders and directives. 4.12. The President of the Organization has the right to sign banking documents. 4.13. The Vice President leads the areas of work in accordance with the distribution of duties approved by the Presidium. Performs his functions in the absence of the President. The President is considered absent if he cannot perform his duties due to health reasons or due to being on vacation, business trip, etc. The decision to assign the performance of the duties of the President to the Vice President is formalized by the order of the President or by the decision of the Presidium. If it is impossible for the said bodies to issue such an order, the Vice-President has the right to independently decide on assuming the duties of the President during his absence.
4.14. The President, Vice-President and members of the Presidium perform their duties free of charge or for material remuneration. The amount of remuneration is established by the General Meeting. 4.15. The Audit Commission of the Organization (Auditor) is elected by the General Meeting for a period of two years. The number of members of the Audit Commission is determined by the General Meeting. The Audit Commission (Auditor): - conducts an audit of the financial and economic activities of the Management Board, the President, the executive office, as well as departments; — organizes an audit of the financial and economic activities of the Organization at least once a year; - Involves audit organizations in audits, if necessary. 4.16. Members of the Auditing (Auditor) Commission may participate in the meetings of the Presidium with the right of an advisory vote. 4.17. Members of the Audit Commission (Auditor) cannot be members of the Presidium and executive bodies of the Organization. Y. PROPERTY AND FINANCIAL AND ECONOMIC ACTIVITIES 5.1. The Organization may own buildings, structures, housing stock, land plots, transport, equipment, inventory, cash, shares, other securities and other property necessary for material support of the Organization's statutory activities. 5.2. The Organization may also own institutions, publishing houses, mass media created and acquired at the expense of the Organization in accordance with its statutory purposes. 5.3. The organization is responsible for its obligations with all its property, which, in accordance with the current legislation, may be levied. Members of the Organization are not liable for the obligations of the Organization, just as the Organization is not liable for the obligations of the members of the Organization. 5.4. The sources of formation of the property of the Organization are: — voluntary donations, charitable and sponsorship receipts from citizens and legal entities; - entrance and membership fees; - bank loans; — deductions from economic organizations established by the Organization; — proceeds from events held by the Organization, including mass cultural, entertainment, sports, etc. — income from business activities; — income from foreign economic activity; - receipts from other sources not prohibited by the current legislation. 5.5. The organization does not pursue the goal of making a profit; Income from entrepreneurial activities of the Organization is used to achieve the statutory objectives of the Organization and is not subject to redistribution among the members of the Organization. 5.6. Members of the Organization do not have ownership rights to a share of the property belonging to the Organization. YI. PROCEDURE FOR TERMINATION OF THE ORGANIZATION'S ACTIVITIES 6.1. The activity of the Organization is terminated by its reorganization (merger, accession, etc.) or liquidation. The reorganization of the Organization is carried out by the decision of the General Meeting by a qualified (75%) majority of votes. The liquidation of the Organization is carried out by decision of the General Meeting in accordance with this Charter, as well as by a court decision. 6.2.
Preparing the charter of a public organization
To liquidate the Organization, the General Meeting appoints a liquidation commission, which draws up a liquidation balance sheet. The property and funds of the Organization, remaining after the termination of its activities and settlements with the budget, employees of the Organization, banks and other creditors, are spent for the purposes provided for by this Charter, and are not subject to distribution among the members of the Organization. 6.3. Documents on the personnel during the liquidation of the Organization are transferred in accordance with the established procedure for state storage. 6.4. The decision to liquidate the Organization is sent to the body that registered the Organization for its exclusion from the unified state register of legal entities.
Charter of a public organization that is not a legal entity
One of the constituent documents of non-profit organizations is the charter.
The constituent documents of a non-profit organization must define the name of the non-profit organization, containing an indication of the nature of its activities and organizational and legal form, the location of the non-profit organization, the procedure for managing activities, the subject and goals of the activity, information about branches and representative offices, the rights and obligations of members, conditions and the procedure for admission to and withdrawal from a non-profit organization (if the non-profit organization has membership), the sources for the formation of the property of the non-profit organization, the procedure for amending the constituent documents of the non-profit organization, the procedure for using property in the event of liquidation of the non-profit organization and other provisions provided for by this Federal law and other federal laws.
The charter of the fund must also contain the name of the fund, including the word "fund", information about the purpose of the fund; instructions on the bodies of the foundation, including the board of trustees, and on the procedure for their formation, on the procedure for appointing and dismissing officials of the foundation, on the location of the foundation, on the fate of the foundation's property in the event of its liquidation.
Changes to the charter of a non-profit organization are made by decision of its supreme governing body, with the exception of the charter of the foundation, which can be changed by the bodies of the foundation, if the charter of the foundation provides for the possibility of changing this charter in such a manner.
If keeping the charter of a foundation unchanged entails consequences that cannot be foreseen when a foundation is established, and the possibility of changing its charter is not provided for, or the charter is not changed by authorized persons, the right to make changes in accordance with the Civil Code of the Russian Federation belongs to the court upon application of the bodies of the foundation or body authorized to supervise the activities of the fund.
- Sample application for withdrawal from the trade union Ways to protect the labor rights of workers
Entrepreneurial activity without the formation of a legal entity can be carried out in Russia both by individual citizens and within the framework of a simple partnership - an agreement on joint activities of individual entrepreneurs or commercial organizations.
As stated in the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur. He is liable for his obligations with all his property (with the exception of that part of it, which, according to the law, is not levied). It provides for the possibility of declaring an individual entrepreneur bankrupt if he is unable to satisfy the requirements of creditors.
PBOYuL is an enterprise without forming a legal entity. It is a popular and mobile form of enterprise organization. Its peculiarity is that in case of failure, the enterprise is liable only for its currently owned property. A private entrepreneur organizing a PBOYuL is an individual. In this example, this is a person who conducts business at his own expense, manages the business himself, makes decisions independently and bears personal responsibility.
The main goals of the PBOYuL are profit making, the firm's survival, its long-term existence, prestige and such intangible factors as the social position of the owner and the feeling of satisfaction from the successful conduct of business. Profit. Naturally, the entrepreneur seeks to make a profit, thereby increasing his personal income. However, in this case, the entrepreneur decides for himself whether to resort to super-intensive labor in order to obtain super-profits or to limit himself to a certain amount of income that provides a satisfactory standard of living with an acceptable degree of labor intensity. A novice businessman should think about this issue in advance in order to know what his family should be ready for and what the employees hired by the enterprise should be oriented towards.
Firm survival. It is necessary to correctly define your retail niche and try to stay afloat in a competitive environment. As a rule, this is the task of the first years of the company's existence. But even when the enterprise is thoroughly entrenched in the market, the problem of survival will still be present (albeit less acute). The owner of a company of any profile always needs to know the economic situation in the country and region well so that the company does not become obsolete. And this is a matter of long-term organized business.
10. Organizational and legal forms of enterprises
Legal entities are divided into commercial and non-commercial.
Commercial called organizations that pursue profit as the main goal of their activities. According to the Civil Code of the Russian Federation, these include business partnerships and companies, production cooperatives, state and municipal unitary enterprises, this list is exhaustive.
non-commercial are considered organizations for which profit is not the main goal and does not distribute it among the participants. These include consumer cooperatives, public and religious organizations, non-profit partnerships, foundations, institutions, autonomous non-profit organizations, associations and unions; This list, unlike the previous one, is open.
An individual entrepreneur without forming a legal entity is an individual officially registered in accordance with the procedure established by law and conducting activities without forming a legal entity, the head of a peasant farm. The implementation of entrepreneurship without registration is recognized as a violation and does not give the citizen the right to refer to the lack of IP status when fulfilling the requirements of the tax legislation of the Russian Federation.
Entrepreneur without formation of a legal entity - basic regulatory information
According to statistics from the official portal of the Federal Tax Service, as of June 1, 2017, about 3.813 million individual entrepreneurs were registered in the Russian Federation, of which there are:
- For citizens of the Russian Federation - 3.758 million.
- For foreigners - 54 thousand rubles.
- For stateless persons - 645.
These figures indicate that the form of IP is the simplest and most profitable from the point of view of doing small business. Earlier in the Russian economy there were concepts - PE (private entrepreneur) and PBOYuL (entrepreneur without forming a legal entity). Currently, such terms have been replaced and combined into one - IP.
Why is self-employment so in demand? First of all, it is a simplified opening procedure. Registration of an individual entrepreneur in the Unified Register is carried out in accordance with the requirements of Law No. 129-FZ of 08.08.01 and takes place with the presentation of a minimum package of documentation:
- Application f. R21001.
- TIN, passport.
- Receipt for payment of duty.
The registration period takes only 3 working days. The registration authority is selected only at the place of permanent registration of an individual; in some cases, registration at the place of temporary registration is allowed. Property liability for obligations arising in the course of work activities extends to property owned by an individual (Article 24 of the Civil Code), except for that prohibited for collection under the Code of Civil Procedure. This is the main difference between an IP and an LLC, the participant of which is liable for its obligations within the amount of the authorized capital.
Note! One-time transactions that are not systematic and subject to taxation, depending on the specific features of the situation, are not recognized as entrepreneurship.
IP advantage:
- Simplified business registration and liquidation.
- No need for bookkeeping.
- Use of proceeds from income for any purpose.
- Opening a current account and having a seal are not required.
- Low fiscal burden - depends on the applicable taxation regime.
- No cash limit calculation required.
Legal status of an entrepreneur without forming a legal entity
Legal regulation of entrepreneurship, as well as the activities of commercial organizations, is carried out in accordance with the requirements of the civil legislation of the Russian Federation, as well as other regulations. At the same time, the distinguishing features of IP are:
- Property and legal independence - an entrepreneur has the right to conclude transactions with other individuals and legal entities, engage in the production or sale of goods, perform work and provide services, hire personnel.
- The presence of risks - activities are carried out for the sake of generating income and profit, but the influence of various adverse factors that may lead to the need to close the business, up to the recognition of bankruptcy when a citizen is found to be insolvent, is not excluded.
- Limitation of available areas of activity - an individual entrepreneur cannot be engaged in separate areas, which require the status of an LLC.
- Territorial accessibility - an individual entrepreneur can work throughout the territory of the Russian Federation, regardless of the actual place of registration. The exception is PSN, which requires obtaining a patent at the place of business.
In conclusion, it is necessary to say a few words about the bankruptcy procedure for individual entrepreneurs. The list of reasons leading to the recognition of an entrepreneur as insolvent (the inability to meet existing current obligations) is given in Law No. 127-FZ of October 26, 2002 and stat. 25 GK. This is, first of all, the inability to satisfy the requirements of creditors or fulfill their obligations to pay the required amounts of payments. According to the rules of arbitration law, the judicial authorities accept applications if the amount of debt exceeds 10,000 rubles, and payments are not made for more than 3 months. from the moment of occurrence.
Note! The bankruptcy procedure for individual entrepreneurs and individuals does not differ, as well as the existing procedure for satisfying creditors' claims. But declaring an individual bankrupt is possible if the amount of outstanding obligations exceeds 500,000 rubles. (Clause 2, Article 213.3 of Law No. 127-FZ).
