Not a commercial enterprise. Institution (non-profit organization)

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

Non-profit organizations are...

First a definition. NPO, non-profit organization- a structure that does not set its main goal to make a profit, and also does not distribute it among its participants.

The goals of the NPO are as follows:

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

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

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

Characteristics of NCOs

In order to more clearly present the structures that relate to NGOs, we suggest that you familiarize yourself with the following characteristics:

1. Founder: any person.
2. Personnel: recruited staff and involved persons.
3. Monetary remuneration of participants: full-time employees - salary, work of volunteers, volunteers is not paid, services of involved persons - a contract for the provision of services.
4. The main objectives of the activity: as a rule, socially significant.
5. Sources of funding: state budget (but only if the founder of the organization is the state), borrowed capital, proceeds from entrepreneurial activity(with a number of restrictions), investments and donations. There are also membership fee. Moreover, the vast majority of NGOs exist at the expense of them, without resorting to the above sources. Grants are often used, including state ones. Also, many NGOs make them their sole source of funding.

Types of NGOs

Non-profit organizations include:

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

NKO hybrid forms

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

1. Companies in the public interest (UK).
2. Public Benefit Corporation (USA).
3. Small-income limited liability company (USA).
4. Corporation with socially useful purposes (Germany).
5. Charitable Limited Liability Company (Germany).

NGOs in Russia

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

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

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

NCOs in our country are a fairly common type of associations, numbering more than a dozen forms. They are united common goals, combined characteristics of the NPO. In relation to such organizations, both general regulatory norms and specific ones apply.

In Russia, there are about thirty forms of non-profit organizations (NPOs). Some of them have similar functions and differ only in name. The main types of NCOs are established by the Civil Code and the Law “On Non-Commercial Organizations” No. 7-FZ of January 12, 1996. There are others regulations that determine the procedure for the operation of specific forms of NCOs. Let's talk about all types in our article.

Types of non-profit organizations

Since 2008, special grants have been approved by the President to finance NGOs. In six years, their volume has reached 8 billion rubles. Basically, they were received by associations controlled by the Public Chamber. The law distinguishes the following main forms of NCOs:

1. Public and religious associations. It is a community of citizens created voluntarily on the basis of common interests. The purpose of creation is the satisfaction of spiritual and non-material needs.
2. Small communities of peoples. People are united on a territorial basis or consanguinity. They protect their culture, way of life, habitat.
3. Society of Cossacks. They have the goal of preserving the traditions and culture of the Russian Cossacks. Members of the NPO are obliged to perform military service. Such organizations are farm, city, yurt, district and military.
4. Funds. Created to provide social assistance in matters of charity, education, culture, etc.
5. Corporations. They serve to perform social and administrative functions.
6. Companies. Provides services using state property.
7. Non-Profit Partnerships(NP). Based on property contributions of members. They pursue goals aimed at achieving public goods.
8. institutions. They are divided into municipal, budgetary, private. Formed by a single founder.
9. Autonomous organizations (ANO). Created to provide services in various areas. It is possible to change the composition of participants.
10. Associations (unions). They operate to protect professional interests. Read also the article: → "".

Choosing the type of NPO, setting goals

An initiative group is formed to create an NGO. It is necessary to decide what type of organization will be registered. Tasks play a primary role in the choice. They are of two types:

1. Internal - an NPO is created in the interests of its members, for their needs and problem solving (NP).
2. External - activities are carried out in the interests of citizens who are not members of an NPO (foundation, ANO).

For example, a tennis club that provides its members with a tennis court and the opportunity to play for free are internal goals, if a school for young tennis players is organized under this NPO, they are external. When determining the nature of the work, it is necessary to take into account the existing this moment interests of members of the association and possible prospects.

Important when choosing an OPF is the number of founders, the possibility of accepting new members, and the property rights of participants.

The table will help determine the type of OPF of the organization being created:

Example. Membership in a kennel club

A group of people are planning to create a club of amateur dog breeders. The goal of the NGO is to exchange experience in breeding breeds, introduce new training methods, help in buying animals, and organize exhibitions.

At the initial stage, it should be established whether the NPO will have members or not. Membership is more suitable for the activities of this club, since more favorable conditions can be created for members compared to outsiders. For example, benefits for the purchase of breeds, feed, etc.

By establishing member privileges, the club will attract new members, and accordingly its popularity will increase, and the amount of contributions will increase. As an OPF for this area of ​​activity, a public organization or NP is most suitable.

Features of NPOs, their difference from commercial organizations

NPOs have some features that distinguish them from commercial structures:

1. Limited legal capacity. Associations can only function in the areas specified in their founding documents and relevant laws.
2. Work in the public interest. The NPO does not set itself the goal of making a profit.
3. Doing business. An NPO may engage in commerce only within the framework of achieving its statutory goals. Profits are not distributed to members.
4. Large selection of organizational and legal forms (OPF). When an NPO is created, a PPF suitable for specific tasks is selected in accordance with the law.
5. Not recognized as bankrupt (except for funds and cooperatives). If there is a debt to creditors, the court cannot declare the organization insolvent. An NPO can be liquidated and property used to cover debt.
6. Financing. The NPO receives assets from members, as well as donations, voluntary contributions, government grants, etc.

Each OPF NPO has its own characteristics. For example, members of cooperatives have the right to share income among themselves.

Advantages and disadvantages of different types of NPOs

Each of the OPF non-profit associations has its own advantages and negative sides. They are reflected in the table.

Unitary NGOs, that is, those without members, have the advantage of quickly resolving difficulties that arise. The disadvantages include the problem in making final decisions with a large number of founders.

Example. Disadvantage of a unitary NPO

Eight people created the charitable organization "Help" headed by the Board of Founders. The NPO worked successfully, but some of the founders moved, some retired. There is only one manager left. There was a need to amend the Charter. No decision can be made without a vote. It is impossible to collect the rest of the founders.

IN this example time is lost and the organization itself may close. When choosing an OPF, you should be sure of the seriousness of the partners' intentions. The disadvantages of all forms of NCOs are:

• Compliance of activities with the goals approved in the Charter;
• Complicated registration process;
• The specifics of the design of constituent papers, taking into account work tasks;
• Responsibility of the applicant for the information provided in the documents;
• Refusal to register at the slightest inaccuracy in the papers;
• Lengthy verification of documents by the Ministry of Justice;
• Impossibility of distribution of profits.

Advantages:

• Doing business together with social work;
• May not have assets;
• Lack of liability of participants for obligations;
• Simplified reporting;
• The target amounts are not subject to taxation;
• Inherited property is not subject to income tax.

Differences in the main forms of NCOs

The table shows the differences in the main forms of NCOs.

Purposes of creating different forms

• Funds - the formation of property through voluntary contributions and its use for public needs. Have no members. Can engage in entrepreneurship to achieve goals.
• Associations - protecting the interests of participants on the basis of an agreement. They are created commercial structures for the organization of business management.
• Public organizations - joint work to achieve the goals. They are created by an initiative group of 10 people who are united by common interests.
• Religious associations - confession and familiarization of citizens to the faith, worship, rituals, teaching religion.
• Consumer cooperative - improving the property status of members, providing them with goods and services by pooling contributions. When leaving membership, a person receives his share.
• Institutions - implementation of cultural, social, managerial, and other tasks of a non-commercial plan. Funding is provided by the founder.
• ANO - the provision of educational, medical, sports and other services.
• NP - the achievement of social well-being in all spheres of life: health care, culture, art, sports. This form suitable for rendering various kinds services.
• Communities of small peoples are created by citizens on a voluntary basis. They must have at least three members. People unite on the basis of common interests, territory of residence, traditions, crafts in order to preserve their way of life, culture, and principles of management. These NPOs can engage in commerce to accomplish their goals. When leaving the community, a citizen has property rights.

Taxation and accounting

If a public association does not have commercial activities and taxable assets, it reports to the tax office once a year.

Represents the balance sheet, form 2 and earmarked expenditure report. In off-budget fund NGOs submit reports quarterly. In pension - form RSV-1, in social insurance - 4-FSS. NPOs report on the following taxes: VAT, income, property, land, transport. Accounting Forms 1 and 2 are also submitted to Rosstat at the end of the year. NCOs applying the simplified tax system annually submit a single tax declaration.

For all non-profit structures, it is mandatory to provide information on the average number of employees and income statements when paying wages. These documents are transferred to the tax office at the end of the year.

• consumer cooperative. Engaged in entrepreneurship. Submits full reports on a quarterly basis. Has no benefits. The Board of the NCO is responsible for the tax information submitted and for the data published in the media. The annual report is subject to verification prior to submission audit commission NGOs.
• Religious associations. They don't pay income tax. When receiving money and property abroad, NCOs of this form must account for these receipts separately from others. Organizations must submit to the Ministry of Justice information on the results of their work. The NPO is obliged to publish the same data. The report must be submitted by April 15th.
• Accounting in the NP does not provide for benefits and is carried out according to almost the same requirements as in commercial companies.
• Funds. It is necessary to take into account the sources of funds. Reports on accounting and taxes are presented in a general manner.
• Associations. Accounting is carried out according to the estimate. It is drawn up for a year, contains a plan for spending and receiving money.
• Cossack associations submit information about their numbers to the Ministry of Justice. The annual report is compiled by Ataman.

For all types of NPOs, funds received to solve statutory tasks are not subject to income tax. Funds, the receipt of which has a designated purpose and is not related to the sale of goods, the performance of work or services, is not subject to VAT. Payments for the service of the disabled are exempt from personal income tax.

Rubric “Questions and answers”

Question number 1. What is the peculiarity of the formation of ANO?

A characteristic feature of the ANO is that employees cannot make up more than 1/3 of all members of the governing body.

Question number 2. Which NPOs are exempt from paying VAT?

Associations of persons with disabilities are exempted from paying VAT, unitary enterprises at healthcare and social protection institutions, organizations with more than 50% disabled people.

Question number 3. What is the Register of Undesirable NPOs?

In May 2015, the president signed the Undesirable Organizations Act into law. They include foreign non-governmental NGOs that pose a threat to the Constitution, defense capability and security of the Russian Federation.

Question number 4. What reports do NGOs submit to the Ministry of Justice?

The Ministry of Justice annually submits information about the work of NGOs, the composition of the leadership, and income from foreign sources.

Question number 5. How do political parties report at the end of the year?

Parties within 30 days after the end of the quarter submit to the Central Electoral Commission information on the receipt and expenditure of funds, a summary report is submitted before April 1 of the next year.

So there is a large number of types of NGOs. When choosing an appropriate form, one should take into account the goals of creating an organization and other features established by law for each OPF.

Non-profit organizations (hereinafter referred to as NPOs) are one of two large groups of legal entities (the other group includes commercial organizations). Basic hallmark non-profit organizations is (and this follows from their very name) that they are not created for the purpose of carrying out commercial activities.

What is an NPO, goals of creation, independence

Under not commercial organizations are understood to be created for educational, cultural and other purposes specified in their constituent documents, and:

• not having as the main goal the extraction of profit;
• not distributing the profit received as a result of their activities among their participants (clause 1, article 50 of the Civil Code of the Russian Federation).

An indicative list of goals for the creation of NCOs is enshrined in clause 2 of Article 2 N 7-FZ “On Non-Commercial Organizations” dated 12.01.1996 (hereinafter - the Federal Law on NCOs). According to this law, NGOs can be created for:

• achievement of social, charitable, spiritual, cultural, educational, scientific and managerial goals;
• development physical culture and sports, protection of the rights and legitimate interests of citizens, etc.

This list is not exhaustive, this paragraph provides that NCOs can be created for other purposes aimed at achieving public benefits.

In addition, the goals of the creation and activities of NCOs are fixed by separate federal laws.

In accordance with Article 50 of the Civil Code, all legal entities in the Russian Federation are divided into and non-commercial.

The purpose of commercial organizations is to make a profit and distribute it among all participants.

The list of types of commercial organizations is closed. These include:

1) business companies and partnerships;

2) unitary, state;

3) production cooperatives.

Non-profit organizations are created Non-profit organizations do not aim to make a profit. They have the right to exercise but the profit cannot be distributed among the participants, it is spent in accordance with the purposes for which the organization was created. During the creation of a non-profit organization, a bank account, an estimate and a personal balance sheet must be formed. The list of non-profit organizations specified in the Code is not exhaustive.

So what legal entities are non-profit organizations?

Non-profit organizations include:

1) Religious, public organizations and associations.

Carry out activities in accordance with the purposes for which they were created. Participants are not liable for the obligations of organizations, and those, in turn, for the obligations of members;

2) Non-commercial partnerships - established by citizens or legal entities. individuals and non-profit organizations based on the principle of membership, to assist the members of the organization in the implementation of activities that are aimed at achieving the goals set;

3) The form of a non-profit organization is also an institution - an organization funded by the owner, which was created to carry out managerial and other functions of a non-profit nature. If the property of the institution is insufficient, the owner shall bear subsidiary liability for obligations.

4) Autonomous non-profit organizations. They are created to provide services in the field of education, culture, healthcare, sports, and other services on the basis of property contributions.

5) Non-profit organizations include various kinds of foundations. The Foundation is an organization that does not have membership, pursuing charitable, social, cultural goals and created on the basis of property contributions. It has the right to engage in entrepreneurial activities to achieve the goals of creation.

6) Associations and unions. They are created by commercial organizations in order to coordinate business activities and protect property interests.

7) Non-profit organizations also include consumer cooperatives- associations (voluntary) of citizens and legal entities created to meet material and other needs on the basis of the pooling of share property contributions.

Each of the forms of a non-profit organization has its own characteristics that meet the goals of its creation.

Creation of a non-profit organization.

Registration takes place within 2 months. It is necessary to prepare documentation for registration:

Information about the address of the location;

Application for registration, notarized;

Constituent documents;

Decision to establish a non-profit organization;

State fees.

The non-profit organization has been established since state registration, after which it can carry out its activities. Such an organization does not have a term of activity, so it may not re-register. In the event of liquidation of a non-profit organization, payments are made to all creditors, and the remaining funds are spent on the purposes for which the organization was created.

Entrepreneurial activity of non-profit organizations is one of the sources of cash receipts, allowing them to successfully solve problems aimed at achieving the goals of their functioning. In this article, the reader will find information about whether NCOs can carry out entrepreneurial activities, in which cases the legislator grants NCOs the right to conduct it, and also learns how to obtain the legal right to carry out certain types activities that generate income for the association.

Non-profit organizations as business entities

In accordance with paragraph 1 of Art. 50 of the Civil Code of the Russian Federation, a non-profit organization (NPO) is an association that does not pursue profit as a goal and does not distribute the funds received among its members. NPOs are created to solve socially significant social, economic, cultural, scientific problems, protect the health of citizens and their physical development, as well as meet their non-material needs (clause 2, article 2 of the law "On Non-Commercial Organizations" dated 12.01.1996 No. 7).

According to paragraph 2 of Art. 2 of the Civil Code of the Russian Federation under the entrepreneurial activity of non-profit organizations (as well as commercial ones) is understood as an activity aimed at the regular extraction of income and carried out by an entrepreneur (or legal entity) independently, at his own risk. Profit can be obtained from the use of property, the sale of goods, the provision of services or the performance of work. The main feature that allows you to qualify income-generating activities as entrepreneurial is the systematic receipt Money. Thus, making a profit from one-time transactions cannot be the basis for recognizing the activities of an organization or individual as entrepreneurial.

An NPO is not entitled to set income generation as the purpose of its operation, respectively, formally according to general rule they are not business entities. Meanwhile, people who establish NPOs often face the question of whether non-profit organizations can carry out entrepreneurial activities, in addition to their main activities. We will answer it further.

Can non-profit organizations carry out activities that generate income

In paragraph 2 of Art. 24 of Law No. 7 states that NPOs have the right to take actions that generate income, while simultaneously observing the following conditions:

• funds received in the course of income-generating activities are directed to finance its statutory goals (money can be used to pay for the labor of persons with certain physical disabilities, such as blindness, deafness, etc., to improve the material and technical base of the association and pay utility bills accounts, as well as to solve various socially significant tasks);
• the possibility of performing such actions is fixed in the constituent documents of the company.

At the same time, according to paragraph 3 of Art. 24 of Law No. 7, an NPO is obliged to keep records of income and expenses arising from its entrepreneurial and other profitable activities.

NPOs with the right to carry out entrepreneurial activities

The list of NPO forms is established by the provisions of Chapter II of Law No. 7, according to which the following persons have the right to independently engage in entrepreneurship:

• public and religious organizations (Article 6);
• communities of indigenous peoples of the Russian Federation (Article 6.1);
• Cossack societies (Article 6.2);
• funds (Article 7);
• state corporations (Article 7.1);
• state-owned companies (Article 7.2);
• non-profit organizations, provided that they do not have the status self-regulatory organization(Art. 8);
• private institutions (art. 9);
• State Unitary Enterprises and Municipal Unitary Enterprises (Article 9.1);
• budgetary institutions (Article 9.2);
• autonomous NGOs (art. 10).

In addition, some NCOs have the right to engage in income-generating activities by creating business companies or participating in them. For example, funds (Article 7 of Law No. 7), autonomous NPOs (Clause 5, Article 123.24 of the Civil Code of the Russian Federation).

The above list of NGOs is open. The current Civil Code of the Russian Federation establishes additional organizational and legal forms in which a non-profit association can operate. However, not every one of them gets the right to engage in entrepreneurship - in some cases this is partially or completely prohibited by law.

Legislative restrictions on the implementation of entrepreneurial activities of NPOs

In accordance with par. 2 p. 2 art. 24 of Law No. 7, the legislator may impose certain restrictions on the income-generating activities of individual NCOs. Examples of such restrictions are:

• ban on participation in business companies in which third parties are members, for charities(Clause 4, Article 12 of the Law “On Charitable...” dated August 18, 1995 No. 135);
• establishing a closed list of activities that political parties can engage in (information, printing and advertising activities, provided that they are aimed at promoting the party; manufacturing and selling objects with their own symbols; selling and renting / renting movable and immovable property belonging to the party , paragraphs 3 and 4 of article 31 of the law “On political ...” dated 11.07.2001 No. 95);
• a complete ban on entrepreneurship for bar associations (Clause 10, Article 29 of the Law “On the Bar…” dated May 31, 2002 No. 63), etc.

Can a non-profit organization provide paid services?

Based on the definition of entrepreneurial activity given in paragraph 2 of Art. 2 of the Civil Code of the Russian Federation, we can conclude that within the framework of its implementation, the company can not only produce goods or perform work, but also provide certain services. From the very essence of entrepreneurship, it follows that the provision of such services is carried out on a reimbursable basis. The legislator does not prohibit NGOs from engaging in entrepreneurial activities, and therefore does not exclude the possibility of them providing paid services. There is only one limitation: the money received must be used to achieve the goals of the functioning of the NPO, and not distributed among its founders (participants).

Don't know your rights?

At the same time, it should be remembered that the paid services must be directly related to the goals of establishing the company (clause 2, article 24 of Law No. 7). For example, an association that brings together educators and teachers has the right to develop and sell teaching aids and textbooks, provide exam preparation services or tutoring. At the same time, it will not be able to produce food or provide services for holding ceremonial events. Violation of this rule may result in the recognition of the concluded service agreement as void (clause 2 of article 168 of the Civil Code of the Russian Federation), and also become the basis for forced liquidation company on the basis of a court decision issued at the suit of a state body or body local government(Clause 4, Article 61 of the Civil Code of the Russian Federation).

Types of NPO activities

In accordance with paragraph 1 of Art. 24 of Law No. 7, an NPO can be engaged in one or more types of activities if it is:

• not prohibited by the current Russian legislation (the legislator may establish restrictions on the implementation of certain types of activities for certain categories NPO);
• corresponds to the goals of the functioning of the organization, fixed in its charter.

According to paragraph 2 of Art. 24 of Law No. 7, NCOs are entitled to carry out the following types of income-generating activities:

• production of goods and provision of services;
• purchase and sale of securities (stocks, bonds, etc.);
• purchase and sale of rights (both property and non-property);
• participation in business companies;
• obtaining the status of a contributor in limited partnerships.

Carrying out entrepreneurial activities, NCOs are not entitled to conclude transactions that contradict the types of activities and goals of functioning specified in the charter. That is why, when planning the registration of an NPO, one should consider in what direction the association will work and what kind of paid services it will provide.

In the event that the entrepreneurial activity of a non-profit organization requires obtaining a special permit for its implementation (license), such a permit will have to be issued in the manner statutory regulating work in this area. The list of such activities is also determined by the current legislation, and no differences are provided for commercial and non-commercial organizations.

OKVED for NGOs

The basis for opening a new NPO is an application drawn up in the form P11001, approved by the order of the Federal Tax Service of the Russian Federation “On Approval ...” dated 01.25.2012 No. ММВ-7-6 / [email protected] Sheet I of the said application must contain information about the activity codes of the registered association, selected in accordance with All-Russian classifier species economic activity(OKVED), put into effect by the order of Rosstandart "On the adoption of ..." dated January 31, 2014 No. 14-st.

The application must indicate:

• code of the main activity of the association;
• codes of its additional activities.

For certain types of NPO activities, special codes apply. For example, the code 87.90 can be used by organizations providing residential care services:

• in orphanages;
• children's boarding schools and hostels;
• temporary shelters for the homeless, etc.

If an NGO plans to conduct additional activity, which qualifies as a business, it will need to indicate the codes corresponding to it in additional window. At the same time, it should be remembered that the entrepreneurial activities of non-profit organizations

should be interconnected with the main direction of functioning for which they are created.

Selected OKVED codes must also be specified in the charter of the NPO submitted for registration.

How to change the selected OKVED codes

If, however, the founders (participants) of an NPO have decided that it is necessary to perform certain actions that qualify as entrepreneurial after the constituent documents have been registered, they will have to be amended.

To do this, an application is submitted to the registration authority, drawn up in the form P13001. It indicates the updated OKVED codes chosen by the founders of the NPO. The document will need to be accompanied by a decision to amend, as well as new version charter. You will have to pay for editing. The amount of the state duty, in accordance with paragraph 3 of Art. 333.33 of the Tax Code of the Russian Federation, is 800 rubles.

Violation of this rule will result in the imposition of executive a fine, the amount of which varies from 5 thousand to 10 thousand rubles. (Clause 4, Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

So, the answer to the question of whether non-profit organizations can engage in entrepreneurial activities is in some cases positive. An NPO has the right to engage in activities that bring profit, but on the condition that the funds received will be used by it to achieve the goals of its functioning, fixed in the charter. NPOs are not entitled to distribute earned assets among their own founders (participants). In addition, there should be no additional restrictions on the implementation of such actions established by the current federal laws. If an NGO plans to conduct commercial activity, she will have to enter information about this in the application for registration, indicating in it the OKVED codes corresponding to the chosen direction. In the course of carrying out entrepreneurial activities, non-profit organizations may provide paid services to the population and legal entities provided that this does not contradict the statutory goals of the association.