Consumer cooperative as a full-fledged subject of economic relations. Consumer cooperative as a non-profit organization Consumer cooperative is a non-profit organization

In the Civil Code of the Russian Federation, all legal entities are divided into commercial and non-commercial enterprises. According to statistics, there are seven units of the former for one unit of the latter. What is the difference between them - we will figure it out today. The topic of this article is the difference between commercial organizations and non-profit ones.

What is the similarity

First, let's look at how these two organizations are similar. There are few such items:

Both types of enterprises operate in a market environment, therefore, they can act as sellers, buyers, provide or consume services.
Each of the enterprises must earn finances, manage them, as well as spend and invest.
Both enterprises are obliged to cover current expenses with revenues, plan for the future and, at a minimum, stay at the level without loss.
For both organizations, bookkeeping is mandatory.

From all this, we can conclude that the commercial and the enterprise operate on the same principle. However, there are a number of points on which they differ greatly. Now let's look at the differences and find out what is different commercial organization from a non-profit.

What is the difference

Direction of activity. The main differences between enterprises are in the direction of activity. So, a commercial organization is created with the aim of making a profit, and a non-profit organization is aimed at achieving goals of a different, non-material nature.
The original purpose of the enterprise. A commercial organization seeks to increase the value of the enterprise and increase the income of owners; a company of a non-profit nature performs the work indicated in the charter, which implies the provision of services and other activities without deriving profit by the founders.
Work with profit. All proceeds in a commercial enterprise are distributed among its participants or directed to its further development. In a non-profit company, the concept of "profit" is generally absent. But there are, which are spent on specific cases and are not distributed among the participants.
Services and goods. Commercial enterprises produce goods and services of an individual orientation. The work of non-profit enterprises is aimed at social needs and the provision of public goods.
. For commercial organizations, this is the end consumer; for non-profit organizations, it is the clients and members of the firm.
Enterprise state. Work in commercial enterprises wage-earners, interns and people on . In non-profit companies labor activity is carried out not only by the people mentioned above, but also by volunteers, volunteers and the participants themselves.
Sources of finance. Commercial enterprises earn through their activities and equity participation in the capital of third-party enterprises. Non-profit organizations receive cash from funds, the state, investors, business (this applies to external income), as well as from its members, renting out premises, interest on deposits, operations in the stock market, etc. (this applies to internal income).
Organizational and legal form. According to Art. 50 of the Civil Code of the Russian Federation, commercial enterprises can operate as LLC, JSC, PJSC, production cooperative, MUP, limited partnerships, SUE or general partnership. Non-profit enterprises exist in the form of charitable and other foundations, institutions, various religious associations, consumer cooperatives and other forms permitted by law.
Legal capacity restrictions. Commercial enterprises are distinguished by universal or general legal capacity, they have civil rights and perform duties that allow them to carry out any activity that does not contradict the law of the Russian Federation. Limited legal capacity is inherent in non-profit enterprises. They have only those rights and obligations that are prescribed in the founding documentation, directly corresponding to the achievement of the goals set.
The body registering the enterprise. Registration of commercial companies tax office, for non-profit enterprises there is the Department of Justice.

A commercial organization is created with the aim of making a profit, while a non-profit organization is aimed at achieving goals of a different, non-material nature.

We have mentioned the main differences between commercial and non-profit enterprises but in reality there are more. Much depends on the specifics. There is also a narrow specificity regarding bookkeeping. For NGOs, it is much more complicated, and for this reason, their founders almost never manage to do without a professional accountant.

Legislation on consumer cooperatives, Federal Law "On consumer cooperation in the Russian Federation"

The regulatory framework in Russia related to consumer cooperation is represented primarily by the Civil Code of the Russian Federation, which gives general definition consumer cooperative, and also reveals the main provisions in relation to such legal association and denotes certain duties of its members.

In addition, consumer cooperation in Russia is regulated in more detail by the law of the Russian Federation “On consumer cooperation (consumer societies, their unions) in Russian Federation» dated 19.06.1992 No. 3085-1. Compared to the code, this piece of legislation is more specific and covers, among other things:

issues of creating a consumer cooperative;
features of membership in such an organization;
the structure of the consumer cooperative, including management bodies;
composition of the company's property;
the nuances of the work of consumer cooperatives, including issues of reorganization, liquidation and association into unions.

However, Law No. 3085-1 specifically highlights and excludes the activities of specialized cooperatives, such as:

agricultural;
credit;
garage;
others.

In this regard, the activities of some types of consumer cooperatives are regulated by special regulations:

Law "On Agricultural Cooperation" dated 08.12.1995 No. 193-FZ.
Law "On credit cooperation" dated July 18, 2009 No. 190-FZ.
Housing Code of the Russian Federation (in relation to housing cooperatives).

The consumer cooperative is a non-profit organization

A consumer cooperative, in accordance with the law, is an association of people and organizations based on the desire to satisfy any similar material and other goals. At the same time, the founders of a consumer cooperative (society) may be citizens aged 16 years and over and (or) a legal entity. The constituent composition of the consumer community should not be less than 5 citizens and (or) 3 organizations.

Members of a consumer cooperative make entrance and share contributions with their property. Membership in a consumer union entitles its members to:

By own will to participate in and out of society.
Conduct activities for the work of the company with the opportunity to be elected to the management and control bodies.
Receive co-op payments.
To have preferences over other consumers in obtaining goods or services of a consumer cooperative.
To sell personally produced goods or products through the consumer community.
Enjoy other benefits.
Have an advantage over other applicants when applying for a job in a consumer cooperative.
Apply to the court with complaints against the actions of the governing bodies of the company.

The owner of the property provided as shares is the company itself. At the same time, in the Civil Code of the Russian Federation, a consumer cooperative appears as a non-profit organization endowed with the ability to conduct entrepreneurial activities in order to achieve its statutory goals. In the interests of this, a consumer cooperative may establish commercial, medical, educational and other organizations or be a founder (participant) of an entrepreneurial company. However, a non-profit consumer cooperative is vested with the right to distribute part of the profits among its members and therefore occupies an average position between commercial and non-profit organizations.

Separate types of consumer cooperatives, such as agricultural and credit, are also defined in regulations as a non-profit organization. Let's consider them in more detail.

Credit consumer cooperative

In accordance with the law "On credit cooperation" dated July 18, 2009 No. 190-FZ, a credit consumer cooperative is an organization created on a voluntary basis, uniting citizens and enterprises on the basis of membership, territorial, professional or other sign in order to compensate for the financial needs of its participants . In a number of credit consumer cooperatives, 2 formations are distinguished into separate groups:

credit consumer cooperative of citizens (members of the organization are only individuals);
tier 2 credit cooperative, an entity consisting only of credit cooperatives.

A credit consumer cooperative can be created by citizens or legal entities in the amount of 15 or 5, respectively. If a cooperative is mixed in its constituent composition (represented by both citizens and organizations), then there must be at least 7 founders. The procedure for creating a credit consumer cooperative is similar to the procedure for organizing and registering any other legal entity, with the exception of the requirement to include the phrase "credit consumer cooperative" in the name of the entity.

Don't know your rights?

Credit consumer education is defined in the law as a non-profit organization that coordinates the provision of material assistance to its shareholders. To achieve this goal, the cooperative operates in two ways:

Combines shares and attracts financial resources participants and other funds in accordance with the law and the charter of the cooperative.
Provides loans to its members from the funds raised.

In addition to these actions, as any non-profit organization, a credit consumer cooperative has the right to carry out other types of activities aimed at achieving the goals for which it was created, and subject to the restrictions established in Art. 6 of Law No. 190-FZ.

Regulation in the field of credit cooperation is carried out by the Bank of Russia.

Agricultural consumer cooperative

An agricultural consumer cooperative is defined in the law as an association formed by agricultural producers and (or) citizens engaged in agricultural production on personal plots. Necessary condition for admission to the membership of an agricultural cooperative of citizens leading a personal subsidiary farm, is their mandatory participation in the economic activities of the consumer cooperative.

The Agricultural Consumers Union is non-profit organization and in accordance with the type of activity is divided into:

processing;
trade;
serving;
supply;
crop production;
livestock;
a consumer cooperative of a different kind.

At the same time, half of the total volume of work performed by the cooperative should be carried out for the members of this association.

An agricultural consumer association is formed if it includes at least 2 organizations or at least 5 citizens. The name of the cooperative must contain the words "agricultural consumer cooperative" and an indication of the main type of activity.

The creation of an agricultural cooperative at the initial stage involves the development of a technical and economic plan that argues for the production and economic activities of the union, accepting applications for membership in the cooperative, conducting general meeting members of the association, preparation of a draft charter. In the future, the organization is registered in the usual manner provided for any legal entity.

Exemplary charter (sample 2019 - 2020) of a consumer cooperative

Download charter form

Each of the considered legislative acts (laws No. 3085-1, 190-FZ, 193-FZ) contains a rule that defines the basic information that should be included in the charter of a consumer cooperative.

General data for charters of all types of consumer associations are:

the name of the society;
address;
the main direction and goals of the activity;
rules for admission to membership in the cooperative and the procedure for leaving it;
information about the share contribution, including data on the amount, payment procedure, liability for delay;
information on the structure and procedure for the formation of the governing unit of the union;
the composition of the rights and obligations of members of the society;
rules for the distribution of income and losses generated in the course of the work of the cooperative;
the procedure for the reorganization and liquidation of a consumer cooperative.

Legislation on consumer cooperatives, Federal Law "On consumer cooperation in the Russian Federation"

The regulatory framework in Russia related to consumer cooperatives is represented primarily by the Civil Code of the Russian Federation, which gives a general definition of a consumer cooperative, and also reveals the main provisions in relation to such a legal association and outlines some of the obligations of its members.

In addition, consumer cooperation in Russia is regulated in more detail by the Law of the Russian Federation “On consumer cooperation (consumer societies, their unions) in the Russian Federation” dated June 19, 1992 No. 3085-1. Compared to the code, this piece of legislation is more specific and covers, among other things:

issues of creating a consumer cooperative;
features of membership in such an organization;
the structure of the consumer cooperative, including management bodies;
composition of the company's property;
the nuances of the work of consumer cooperatives, including issues of reorganization, liquidation and association into unions.

However, Law No. 3085-1 specifically highlights and excludes the activities of specialized cooperatives, such as:

agricultural;
credit;
garage;
others.

In this regard, the activities of some types of consumer cooperatives are regulated by special regulations:

Law "On Agricultural Cooperation" dated 08.12.1995 No. 193-FZ.
Law "On credit cooperation" dated July 18, 2009 No. 190-FZ.
Housing Code of the Russian Federation (in relation to housing cooperatives).

The consumer cooperative is a non-profit organization

Members of a consumer cooperative make entrance and share contributions with their property. Membership in a consumer union entitles its members to:

Participate in and out of society at will.
Conduct activities for the work of the company with the opportunity to be elected to the management and control bodies.
Receive co-op payments.
To have preferences over other consumers in obtaining goods or services of a consumer cooperative.
To sell personally produced goods or products through the consumer community.
Enjoy other benefits.
Have an advantage over other applicants when applying for a job in a consumer cooperative.
Apply to the court with complaints against the actions of the governing bodies of the company.

Separate types of consumer cooperatives, such as agricultural and credit, are also defined in the regulations as a non-profit organization. Let's consider them in more detail.

Credit consumer cooperative

credit consumer cooperative of citizens (members of the organization are only individuals);
tier 2 credit cooperative, an entity consisting only of credit cooperatives.

Don't know your rights?

Combines share contributions and attracts financial resources of participants and other funds in accordance with the law and the charter of the cooperative.
Provides loans to its members from the funds raised.

Regulation in the field of credit cooperation is carried out by the Bank of Russia.

Agricultural consumer cooperative

An agricultural consumer cooperative is defined in the law as an association formed by agricultural producers and (or) citizens engaged in agricultural production on personal plots. A necessary condition for the admission of citizens leading private subsidiary plots as members of an agricultural cooperative is their mandatory participation in the economic activities of the consumer cooperative.

The Agricultural Consumer Union is a non-profit organization and, in accordance with the type of activity, is divided into:

processing;
trade;
serving;
supply;
crop production;
livestock;
a consumer cooperative of a different kind.

At the same time, half of the total volume of work performed by the cooperative should be carried out for the members of this association.

The creation of an agricultural cooperative at the initial stage involves the development of a technical and economic plan that argues for the production and economic activities of the union, the acceptance of applications for membership in the cooperative, the holding of a general meeting of members of the association, and the preparation of a draft charter. In the future, the organization is registered in the usual manner provided for any legal entity.

Exemplary charter (sample 2019 - 2020) of a consumer cooperative

Download charter form

Each of the considered legislative acts (laws No. 3085-1, 190-FZ, 193-FZ) contains a rule that defines the basic information that should be included in the charter of a consumer cooperative.

General data for charters of all types of consumer associations are:

the name of the society;
address;
the main direction and goals of the activity;
rules for admission to membership in the cooperative and the procedure for leaving it;
information about the share contribution, including data on the amount, payment procedure, liability for delay;
information on the structure and procedure for the formation of the governing unit of the union;
the composition of the rights and obligations of members of the society;
rules for the distribution of income and losses generated in the course of the work of the cooperative;
the procedure for the reorganization and liquidation of a consumer cooperative.

Many of us at least once in our lives have come across the concept of “consumer society”. Not everyone knows what it is, and for the majority, joining such an association seems a very dubious decision.

(cooperative) is a non-profit organization formed to satisfy material needs its members. It can be anything: food, services, specific items.

The essence of the work of the consumer cooperative is simple. A group of people who want to receive certain goods make contributions, which are used to purchase equipment for production, and receive finished products. The budget of the organization is replenished exclusively at the expense of shares of participants.

Benefits of Participating in a Consumer Society

People who join such associations are most often interested in economic benefits. Products manufactured in cooperation cost its participants much less than similar products on the market that have passed the procedure of official registration and quality control. The fact is that taxes are a commercial concept, a consumer society does not put its products up for sale, and therefore the production of things requires less costs.

For the sale of goods, the organization is not required to obtain any certificates, undergo all kinds of checks. The activity of the association is a vicious circle - members of the society buy everything necessary for production, and then receive the goods. Manufactured products are not delivered to the store and do not enter the market. Sometimes they not only make monetary contributions, but also participate in the production process, for which they receive a regular salary.

Popular types of cooperatives

Despite the fact that the name "consumer society" sounds extremely rare, such organizations are easy to find. On advertisements for associations, the word “cooperative” is more often found, but in most cases the type of organization is not indicated at all.

Of the consumer societies familiar to us, housing and dacha-building cooperatives can be distinguished. Participants regularly contribute a certain amount, which is directed to the purchase of territory, material and work force, and after the construction of the building they are settled in an apartment.

In addition, credit, agricultural, food and other consumer cooperatives are quite common. Some of them are becoming very large and provide a wider range of needs.

Consumer society organization

Members of a cooperative are called shareholders. They can be ordinary citizens or firms, legal entities. The main governing body of consumer cooperation is the general meeting, where the most important issues are discussed. In the period between the fees, the council and the board of the consumer society function. In addition, bodies are created in the association that control the work officials cooperative, help to notice and eliminate shortcomings in its activities.

The consumer society can create various institutions to improve the efficiency of production. If shareholders live in different cities, branches of the cooperative are created in certain places. Nevertheless, the list of established institutions is not limited to representative offices - societies often found organizations to improve the living standards of their members. Separate associations create, for example, educational establishments which each shareholder has the opportunity to attend.

The legal basis for the activities of the company

The rights of members of the organization are protected by the legislation of the Russian Federation. The most comprehensive is the law on cooperatives, the prescriptions of which must be observed by every consumer society. What it is, its components are discussed in this document. Also, this issue is regulated by the Civil Code and other regulations.

This law is aimed at protecting the rights of consumer cooperation and its shareholders. So, shares or inventory that a member of the association has contributed to the organization cannot be confiscated through the court because of his debts. Equipment owned by a consumer society is not taxed. If the shareholder decides to leave the organization, all his shares are returned to him, except for the introductory one. In the event that the court or members of the consumer society decide to liquidate the association, all of its property, except for the indivisible fund, shall be returned to the shareholders.

Meetings of the consumer society

The cooperation operates on a democratic basis, management is carried out by all its members. Questions regarding the activities of the association are considered at meetings of participants. Any member of the organization can attend. The decision of the consumer society is made by poll, where one vote belongs to each shareholder.

The meeting must be attended by at least half of the members, who must be warned about this no later than a week before the date of the meeting. Between gatherings, the main functions are performed by the council - the representative body of the association. At the meetings, the rights of participants, the amount of contributions to the consumer society, programs with the main goals of cooperation, and more are determined. At the training camp, you can exclude a shareholder who refuses to fulfill his duties, or accept a new member of the association.

The Role of the Board in a Consumer Society

The cooperative has its own responsible for economic activity. This role is performed by the board of the society. His powers are not the same in all associations - they are determined by the council. Each shareholder has the right to nominate himself for any position of the consumer society, and the election of candidates is within the competence of the council. The chairman of the cooperative works on behalf of the association. An audit commission is created to control the governing bodies.

Membership in a consumer society

There are two ways to become a member of a cooperative: either by registering an organization, or by joining an existing association. In the second case, a person seeking to become a shareholder must submit an application to the council, which makes a decision on admitting a citizen to a cooperative. When joining the organization, the shareholder pays two fees: entrance and share. The money invested by members of the cooperative goes into special fund through which the consumer society functions. What it is and what types of it exist are described below.

The position of the shareholders

Rights	Responsibilities
Voluntary withdrawal from the organization with the return of share contributions	Compliance with the provisions of the charter of the consumer cooperative
Receiving cooperative payments	Fulfillment of the duties specified in the status
Employment in the consumer society in the first place, the use of special benefits	Bearing vicarious liability
Opportunity to nominate your candidacy to the cooperative bodies, make proposals and complaints to the general meeting

A more detailed list of the rights and obligations of shareholders can be presented in the charter of the company.

Funds in a consumer association

Production in a cooperative occurs at the expense of contributions from shareholders. The funds received are used to purchase materials, inventory, pay for the work of specialists and more. Contributions are kept in the fund of the cooperative, which are of three types:

share, which is formed from the contributions of participants and is intended directly to compensate for costs in the production process;
reserve, created to compensate for damage that occurs in emergency situations;
An indivisible fund is property that cannot be alienated.

When the association is liquidated, its funds are transferred to the shareholders. This rule does not apply to an indivisible fund, the property from which can be transferred to another commercial and consumer company. If the organization is obliged to repay the loan, the required amount is excluded first.

How to create a consumer society?

Cooperation cannot be established by one citizen - the organization is registered by future shareholders, the number of which must be at least five people or three legal entities. To begin with, it is necessary to hold a constituent assembly, where the charter of the consumer cooperative and the list of its members are adopted, and the governing bodies are also elected. Then the company is registered as a legal entity in public institutions, after which it acquires official status. An introductory fee is charged from each creator and the production process begins.

What you need to know about unions of consumer societies?

In order to cooperate and improve the quality of products, cooperatives may join associations. The main documents regulating the foundations of the activities of the union and interaction with its members are the charter and memorandum of association. The consumer society functions at the expense of the contributions of its members. Representatives of the association control the activities of cooperatives, increase the efficiency of their production. Most often, such organizations are formed on a territorial basis, forming district, district, regional and regional consumer unions. The company included in the association retains its independence and remains a separate legal entity.

Benefits of Central Union Members

This is the largest organization, which can include both a regional association and a separate consumer society. What is it and what are the benefits of participation in the organization, defined by law. Members of the organization receive the right to use the word "Russia" in the name. The Central Union of Consumer Societies represents the interests of its members at the international level. It is engaged in the purchase of agricultural products and food from its members. Do not confuse the concept of "central consumer society" with the union. The first is often called an ordinary cooperative.

Popularity in the CIS countries

Cooperation is a common phenomenon in the territory of the member states of the former Soviet Union. One of the largest is the Consumer Society "Svetly Put", operating in the Russian Federation. The activities of the organization are designed to improve the quality of life of its members. The association is engaged in the sale of apartments at a small price, issues loans for cars, provides medical and legal support.

In Belarus, the Grodno branch of the Grodno Regional Consumer Society is quite successful, providing its services to citizens and residents of the region. The organization has a wide network of stores where shareholders can purchase quality food, specialized clothing and building materials.

The first cooperatives were charitable companies founded by wealthy industrialists and landowners in England. The purpose of these organizations was to solve social issues to make the meager life of the workers easier and more comfortable. At the beginning of the nineteenth century, a very progressive solution and a solid motivation for ordinary workers. Later, these economic entities began to expand, traditionally citizens of one locality, located mainly in countryside, contributed and created a specific .

The cooperative association accepted tools, cash and other shares in order to receive certain material assets. What is such an association today and what are its main priorities? Is such a consumer cooperative a commercial or non-commercial organization, what is its organizational and legal form? Let's find out all this today.

What is a consumer cooperative

Given the fact that such non-profit organizations were quite widespread even during the construction of socialism in our country, their features are of great interest to citizens. Today, in the context of building a developing market, various forms of cooperative organizations operate in the legal field.

One of the most widespread cooperative organizations consumer type is a voluntary association of individuals or legal entities. The basis is the membership format.

The purpose of creating a consumer cooperative is to meet their own urgent needs for material values, work, services and goods.

Initially, the property fund is formed on the basis of share contributions.

This video will tell you about what a consumer cooperative is:

Regulatory regulation of activities

The provisions of the organization, the scope of activities and the closure of such formations are precisely regulated by law.

Civil Code of the Russian Federation Art. No. 116.
ZRF No. 3085/1 "On consumer cooperation ..." dated 19. 06. 1992 in new edition 11.06.97.
Federal Law No. 193 of 08.12.95 "On agricultural cooperation ..." as amended on 07.03.97.

Strictly regulated areas of activity have been established for consumer cooperation.

Having the status of a non-profit organization, consumer cooperatives, however, can engage in the leasing of premises and equipment (Article No. 116, paragraph 5).
Trade retail order endowed with special significance for residents of remote settlements in need of groceries and household items. The procurement format provides for the procurement of valuable raw materials carried out by the population - large volumes of wild fruits and berries, edible mushrooms, medicinal herbs.
And one more important view management is the manufacture of non-food products and goods based on their own products and other raw materials of natural origin.

Forms and varieties

The legislation also provides for the forms and varieties of consumer cooperatives. The main forms of cooperation are production, which solves purely commercial problems, and consumer, aimed at solving the problems of its participants. Today there are a huge number of such associations, which have various reasons:

Family type cooperatives where members are close relatives, property rights are common.
Credit and consumer cooperatives-unions in which the principle of mutual financial assistance operates between members making certain contributions at fixed intervals.
Agricultural consumer cooperatives leading trade and procurement activities among the population of rural regions.
Dacha Association(dacha consumer cooperative), where, on the basis of contributions from participants, the common territory, roads and communications inside are arranged.
housing form(consumer housing cooperative) in our time has become the most common type, thanks to contributions from members, new housing is being built or the repair and maintenance of housing stock in operation.
Garage consumer cooperative has features similar to housing.
Marketing associations aim to sell certain products produced by other similar companies.

Characteristics and signs

A consumer cooperative is one of the most popular types of non-profit organizations. They are characterized by the fact that their goal is not to make a profit. PCs are endowed with the ability to conduct entrepreneurial activity within the framework in which they are formed, entrepreneurship must clearly correspond to the initially set tasks and certain goals.

The main features have been adopted in the legal field. First of all, it is voluntariness and membership. In addition, consumer cooperatives are distinguished by the following points:

The task is to satisfy the material needs of the members of the cooperative.
The money and material contributions of the participants are combined.
They differ in mixed composition, the subjects can be both legal entities and individuals.
The activity is based on the personal labor contribution of the members.
The rules of the charter determine the level of responsibility.
The income received is distributed among the members of the association.
The decision to withdraw is made on a free basis, the share fee is returned.
Possible losses of the organization are covered by additional contributions of shareholders.
The cooperative is a registered legal entity.

We will talk about the conditions for creating consumer cooperatives in accordance with the Civil Code and other legislation of the Russian Federation further.

This video will tell you how to choose a reliable consumer cooperative:

Creation conditions

The basis for the registration of a new public economic entity is the Minutes of the meeting of its members, the lists of participants drawn up and the Decision, which stipulates the formation of the statutory fund. Since the property issue is the basis for membership in the cooperative, statements are attached to the Decision with the exact transfer of the property contributed by each participant to the general fund. The founders can be legal entities - enterprises, firms and organizations and individuals - people who have citizenship of the Russian Federation and have reached the legal age of majority in accordance with paragraph 2 of Art. 26 of the Civil Code of Russia.

To register with the authorities local government Citizens should attach certified copies of personal documents - passport and TIN code, as well as proof of ownership of the property contributed. These can be acts of privatization, a deed of gift or a will, checks, receipts for payment for the acquisition, invoices and other documents confirming the legality of ownership of real estate, one property or another. When depositing a sum of money, you must provide a tax return to establish the legality of the funds received.
For a legal entity, copies of all constituent documents, documents on the ownership of the property provided as a share, inventory acts and records of material values, the company's balance sheet for the past two years, tax reporting by profit for the past calendar year. If necessary, you may need a certificate from banks on the movement of funds in the accounts.

A consumer cooperative cannot be created in the person of a sole founder or at the expense of shares of one member. There must be at least three persons, other quantitative composition is determined by federal legislation on an individual basis.

Pro authorized capital consumer cooperative

Charter and capital

The Civil Code of Russia in article 116 considers all, without exception, the legal nuances of the activity of consumer cooperation. In particular, its main constituent documents are the Charter of a standard format, approved by the meeting of participants and duly registered with the municipal authorities. The charter of a consumer cooperative must contain the following items.

Full and abbreviated name of the cooperative.
Legal and actual address of the location.
Determination of the amount and procedure for making a share contribution, the nature of liability for possible delay.
Legislated conditions for the liquidation of unprofitability of the enterprise, compensation for losses. They are covered no later than three months after the publication of the annual accounts, in terms of balance sheet data.

The object of regulation in the civil law field is the process of liquidation and other points stipulated by law that are not within the scope of consideration of the judicial order.

The range of mandatory procedures for creating a PC includes the formation of a unit or authorized fund. This is the minimum guarantee in order to satisfy possible creditor claims. The minimum amounts of the fund and its size are provided by federal law. Its peculiarity is that at the time of registration of the cooperative, the shares must be paid in full, established by the Charter. Otherwise, registration will not take place.

The regulatory documents of the state also consider the creation of other funds, which are formed membership dues. We will talk about the rights and obligations, responsibility and number of participants in a consumer cooperative below.

List of participants

If the entry into the cooperative is made on the basis of the shareholder's own application and confirmation of his ability to make a contribution, then the termination of membership is also conditioned in the following cases:

Voluntary withdrawal of a shareholder from the partnership.
Exclusion of a shareholder from society.
Liquidation of a legal entity that is a member of the partnership.
Death of a member of the association - a citizen of the Russian Federation.
Liquidation of the share community.

By decision of the meeting, executive bodies, whose powers include the solution of all issues that do not fall within the scope of the exclusive competence of the general meeting. Typically, such a body is the Board, the election, composition and competence are determined by the Charter.

This video will tell you about the risks of a consumer cooperative: