Modern Russian legislation on non-profit organizations. Federal Law "On Non-Profit Organizations" (latest edition) Federal Law on Non-Profit Associations

Article 1

Include in Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations" (Collected Legislation of the Russian Federation, 1996, No. 3, Art. 145; 2006, No. 3, Art. 282; No. 6, Art. 636; N 45, item 4627; 2007, N 49, item 6061; 2008, N 30, item 3616; 2009, N 23, item 2762; N 29, item 3607; 2010, N 15, item 1736; N 19, item 2291; 2011, N 29, item 4291; N 30, item 4590; N 47, item 6607; 2012, N 30, item 4172; N 53, item 7650; 2013, N 27, 3464, 3477; N 52, item 6961; 2014, N 8, item 738; N 23, item 2932; N 42, item 5611; N 45, item 6139; N 52, item 7551; 2015, N 10, item 1413; N 18, item 2618; N 48, item 6724; 2016, N 11, item 1494; N 23, item 3303) the following changes:

1) Article 2 shall be supplemented with paragraph 2 2 of the following content:

"2 2. A non-profit organization providing public benefit services is understood to be a socially oriented non-profit organization that has been providing public benefit services of adequate quality for one year or more, is not a non-profit organization that performs the functions of a foreign agent, and has no debts on taxes and fees , other obligatory payments stipulated by the legislation of the Russian Federation.";

2) Article 31 1 shall be supplemented with paragraph 13 of the following content:

"13. Non-profit organizations - performers of socially useful services have the right to receive priority support measures in the manner prescribed by federal laws, other regulatory legal acts of the Russian Federation, as well as regulatory legal acts of the constituent entities of the Russian Federation and municipal legal acts.";

3) supplement Article 31 4 with the following content:

"Article 31 4. Recognition of a socially oriented non-profit organization as a provider of publicly useful services

1. If a socially oriented non-profit organization meets the requirements specified in paragraph 2 2 of Article 2 of this Federal Law, by decision of the authorized body, it may be recognized as a provider of public benefit services and included in the register of non-profit organizations providing public benefit services.

2. The procedure for making a decision on recognizing a socially oriented non-profit organization as a provider of publicly useful services, the list and forms of required documents, and the procedure for maintaining the register of non-profit organizations performing publicly useful services are established by the Government of the Russian Federation.

3. The list of publicly useful services is established by the Government of the Russian Federation in accordance with priority areas determined by the President of the Russian Federation.

4. A socially oriented non-profit organization is recognized as a provider of public benefit services and is included in the register of non-profit organizations providing public benefit services for a period of two years. After the expiration of the specified period, a socially oriented non-profit organization may again be recognized as a provider of publicly useful services in a simplified manner established by the Government of the Russian Federation.

5. If circumstances arise that are incompatible in accordance with Clause 2 2 of Article 2 of this Federal Law with the status of a non-profit organization providing public benefit services, a socially oriented non-profit organization may be excluded from the register of non-profit organizations providing public benefit services and the right of such an organization to the priority receipt of support measures provided for in paragraph 13 of Article 31 1 of this Federal Law is lost.".

Article 2

President of Russian Federation

1. Bodies of state power and bodies of local self-government, in accordance with the powers established by this Federal Law and other federal laws, may provide support to socially oriented non-profit organizations, provided that they carry out the following types of activities in accordance with the constituent documents:

1) social services, social support and protection of citizens;

2) preparation of the population to overcome the consequences of natural disasters, environmental, man-made or other disasters, to prevent accidents;

3) providing assistance to victims of natural disasters, environmental, man-made or other disasters, social, national, religious conflicts, refugees and forced migrants;

4) environmental protection and animal protection;

5) protection and, in accordance with established requirements, maintenance of objects (including buildings, structures) and territories of historical, religious, cultural or environmental significance, and burial places;

6) provision of legal assistance on a gratuitous or preferential basis to citizens and non-profit organizations and legal education of the population, activities to protect the rights and freedoms of man and citizen;

7) prevention of socially dangerous forms of behavior of citizens;

8) charitable activities, as well as activities in the field of organizing and supporting charity and volunteering (volunteering);

9) activities in the field of education, enlightenment, science, culture, art, healthcare, prevention and protection of the health of citizens, promotion of a healthy lifestyle, improvement of the moral and psychological state of citizens, physical culture and sports and promotion of these activities, as well as assistance to the spiritual development of the individual ;

10) formation in society of intolerance to corrupt behavior;

11) development of interethnic cooperation, preservation and protection of the identity, culture, languages and traditions of the peoples of the Russian Federation;

12) activities in the field of patriotic, including military-patriotic, education of citizens of the Russian Federation;

13) carrying out search work aimed at identifying unknown military graves and unburied remains of the defenders of the Fatherland, establishing the names of the dead and missing in the defense of the Fatherland;

14) participation in the prevention and (or) extinguishing of fires and carrying out emergency rescue operations;

15) social and cultural adaptation and integration of migrants;

16) measures for medical rehabilitation and social rehabilitation, social and labor reintegration of persons engaged in illegal consumption of narcotic drugs or psychotropic substances;

17) assistance in increasing the mobility of labor resources;

18) perpetuate the memory of the victims of political repression.

2. In order to recognize non-profit organizations as socially oriented federal laws, laws of constituent entities of the Russian Federation, normative legal acts of representative bodies of municipal formations, along with the types of activities provided for by this article, other types of activities aimed at solving social problems, developing civil society in the Russian Federation may be established.

3. Providing support to socially oriented non-profit organizations is carried out in the following forms:

1) financial, property, information, consulting support, as well as support in the field of training, additional professional education for employees and volunteers (volunteers) of socially oriented non-profit organizations;

2) providing socially oriented non-profit organizations with benefits for the payment of taxes and fees in accordance with the legislation on taxes and fees;

3) procurement of goods, works, services to meet state and municipal needs from socially oriented non-profit organizations in the manner established by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs;

4) providing legal entities providing socially oriented non-profit organizations with material support, benefits in the payment of taxes and fees in accordance with the legislation on taxes and fees.

4. The constituent entities of the Russian Federation and municipalities, along with the forms of support established by paragraph 3 of this article, have the right to provide support to socially oriented non-profit organizations in other forms at the expense of budgetary appropriations from the budgets of the constituent entities of the Russian Federation and local budgets, respectively.

5. Providing financial support to socially oriented non-profit organizations may be carried out in accordance with the legislation of the Russian Federation at the expense of budget allocations from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets by providing subsidies. Federal budget allocations for financial support of socially oriented non-profit organizations (including for maintaining a register of socially oriented organizations - recipients of support), including subsidies to the budgets of the constituent entities of the Russian Federation, are provided in the manner established by the Government of the Russian Federation. These subsidies are provided to non-commercial organizations performing socially useful services for a period of at least two years.

6. The provision of property support to socially oriented non-profit organizations is carried out by state authorities and local governments by transferring state or municipal property into the possession and (or) use of such non-profit organizations. The specified property must be used only for its intended purpose. Non-profit organizations providing socially useful services are provided with property support for a period of at least two years.

7. Federal executive authorities, executive authorities of the constituent entities of the Russian Federation and local administrations have the right to approve lists of state and municipal property free from the rights of third parties (with the exception of property rights of non-profit organizations). State and municipal property included in these lists can only be used for the purpose of providing it for possession and (or) use on a long-term basis (including at preferential rental rates) to socially oriented non-profit organizations. These lists are subject to mandatory publication in the mass media, as well as placement in the information and telecommunication network "Internet" on the official websites of the federal executive authorities that approved them, executive authorities of the constituent entities of the Russian Federation, and local administrations.

8. The procedure for the formation, maintenance, and mandatory publication of the lists provided for in paragraph 7 of this article, as well as the procedure and conditions for granting possession and (or) use of the state and municipal property included in them, shall be established, respectively, by the regulatory legal acts of the Russian Federation, the regulatory legal acts of the subjects Russian Federation, municipal regulatory legal acts.

9. State and municipal property included in the lists provided for in paragraph 7 of this article shall not be subject to alienation into private ownership, including into the ownership of non-profit organizations that lease this property.

10. The sale of state or municipal property transferred to socially oriented non-profit organizations, the assignment of the rights to use it, the transfer of the rights to use it as a pledge and the introduction of the rights to use such property into the authorized capital of any other business entities are prohibited.

11. Federal executive authorities, executive authorities of the constituent entities of the Russian Federation and local administrations that have provided property support to socially oriented non-profit organizations are entitled to apply to an arbitration court with a request to terminate the rights of ownership and (or) use of socially oriented non-profit organizations by the state or municipal government granted to them. property when it is not used for its intended purpose and (or) in violation of the prohibitions and restrictions established by this article.

12. Providing information support to socially oriented non-profit organizations is carried out by state authorities and local governments by creating federal, regional and municipal information systems and information and telecommunication networks and ensuring their functioning in order to implement state policy in the field of support for socially oriented non-profit organizations. Providing information support to socially oriented non-profit organizations is also possible by providing them with state and municipal organizations engaged in television and (or) radio broadcasting, and the editorial offices of state and municipal periodicals of free airtime, free print space, placing information materials of socially oriented non-profit organizations in information and telecommunication network "Internet".

12.1. Support in the field of training, additional professional education of employees and volunteers (volunteers) of socially oriented non-profit organizations can be carried out by state authorities and local governments by organizing and assisting in the organization of training, professional retraining and advanced training for employees and volunteers (volunteers) of socially oriented non-profit organizations at the request of these non-profit organizations, conducting training, scientific and practical events.

13. Non-commercial organizations performing publicly useful services are entitled to receive priority support measures in the manner prescribed by federal laws, other regulatory legal acts of the Russian Federation, as well as regulatory legal acts of the constituent entities of the Russian Federation and municipal legal acts.

Changes and amendments

Chapter I. General Provisions

Article 1. Subject of regulation and scope of this Federal Law

1. This Federal Law defines the legal status, procedure for the creation, operation, reorganization and liquidation of non-profit organizations as legal entities, the formation and use of the property of non-profit organizations, the rights and obligations of their founders (participants), the basics of managing non-profit organizations and possible forms of their support by state bodies authorities and local governments.

2. This Federal Law applies to all non-profit organizations established or being created in the territory of the Russian Federation, insofar as otherwise is not established by this Federal Law and other federal laws.

3. This Federal Law does not apply to consumer cooperatives. The activities of consumer cooperatives are regulated by the norms of the Civil Code of the Russian Federation, laws on consumer cooperatives, other laws and legal acts.

Article 2. Non-commercial organization

1. A non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants.

2. Non-profit organizations may be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolution of disputes and conflicts, provision of legal assistance, as well as for other purposes aimed at achieving public benefits.

3. Non-profit organizations may be created in the form of public or religious organizations (associations), non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other funds, associations and unions, as well as in other forms provided for by federal laws.

Article 3. Legal status of a non-profit organization

1. A non-profit organization is considered to be established as a legal entity from the moment of its state registration in accordance with the procedure established by law, owns or manages separate property, is liable (with the exception of institutions) for its obligations with this property, can, on its own behalf, acquire and exercise property and non-property rights, bear obligations, be a plaintiff and a defendant in court.

A non-profit organization must have an independent balance sheet or estimate.

2. A non-profit organization is created without limiting the period of activity, unless otherwise established by the constituent documents of the non-profit organization.

3. A non-profit organization shall have the right to open accounts in banks in the territory of the Russian Federation and outside its territory in accordance with the established procedure.

4. A non-profit organization has a seal with the full name of this non-profit organization in Russian.
A non-profit organization has the right to have stamps and forms with its name, as well as an emblem registered in the prescribed manner.

Article 4. Name and location of a non-profit organization

1. A non-profit organization has a name containing an indication of its organizational and legal form and the nature of its activities.
A non-profit organization whose name is registered in accordance with the established procedure has the exclusive right to use it.

2. The location of a non-profit organization is determined by the place of its state registration, unless otherwise established in accordance with the law by the constituent documents of the non-profit organization.

3. The name and location of a non-profit organization are indicated in its constituent documents.

Article 5. Branches and representative offices of a non-profit organization

1. A non-profit organization may create branches and open representative offices on the territory of the Russian Federation in accordance with the legislation of the Russian Federation.

2. A branch of a non-profit organization is its separate subdivision located outside the location of the non-profit organization and performing all of its functions or part of them, including the functions of a representative office.

3. A representative office of a non-profit organization is a separate subdivision, which is located outside the location of the non-profit organization, represents the interests of the non-profit organization and protects them.

4. A branch and a representative office of a non-profit organization are not legal entities, are endowed with the property of the non-profit organization that created them, and act on the basis of the regulation approved by it. The property of a branch or representative office is recorded on a separate balance sheet and on the balance sheet of the non-profit organization that created them.

The heads of the branch and representative office are appointed by the non-profit organization and act on the basis of a power of attorney issued by the non-profit organization.

5. A branch and a representative office operate on behalf of the non-profit organization that created them. Responsibility for the activities of its branches and representative offices shall be borne by the non-profit organization that created them.

Chapter II. Forms of non-profit organizations

Article 6. Public and religious organizations (associations)

1. Public and religious organizations (associations) are recognized as voluntary associations of citizens who, in accordance with the procedure established by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs.

Public and religious organizations (associations) have the right to carry out entrepreneurial activities corresponding to the goals for which they were created.

2. Participants (members) of public and religious organizations (associations) do not retain the rights to the property transferred by them to these organizations in ownership, including membership fees. Participants (members) of public and religious organizations (associations) are not liable for the obligations of these organizations (associations), and these organizations (associations) are not liable for the obligations of their members.

3. Features of the legal status of public and religious organizations (associations) are determined by other federal laws.

4. Organizations pursuing religious goals may also be created in other forms provided for by law.

Article 7. Funds

1. For the purposes of this Federal Law, a foundation is recognized as a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or other socially useful goals.

The property transferred to the foundation by its founders (founder) is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders.

2. The Foundation uses the property for the purposes determined by the charter of the foundation. The Foundation has the right to engage in entrepreneurial activities that correspond to these goals and are necessary to achieve the socially useful goals for which the Foundation was created. In order to carry out entrepreneurial activities, foundations have the right to create business companies or participate in them.

The Foundation is required to publish annual reports on the use of its assets.

3. The board of trustees of the foundation is the body of the foundation and supervises the activities of the foundation, the adoption of decisions by other bodies of the foundation and ensuring their implementation, the use of the foundation's resources, and the foundation's compliance with the law.

The Foundation's Board of Trustees operates on a voluntary basis.

The procedure for the formation and activities of the board of trustees of the fund is determined by the charter of the fund, approved by its founders.

Article 8. Non-commercial partnerships

1. A non-profit partnership is a non-profit organization based on membership, established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving the goals provided for in paragraph 2 of Article 2 of this Federal Law.

Property transferred to a non-profit partnership by its members is the property of the partnership. Members of a non-commercial partnership are not liable for its obligations, and a non-commercial partnership is not liable for the obligations of its members.

2. A non-commercial partnership has the right to carry out entrepreneurial activities that correspond to the goals for which it was created.

3. Members of a non-commercial partnership have the right to:

Participate in the management of the affairs of a non-profit partnership;
receive information about the activities of a non-profit partnership in the manner prescribed by the constituent documents;
withdraw from the non-profit partnership at its own discretion;
unless otherwise established by federal law or the constituent documents of a non-commercial partnership, to receive, upon exiting a non-commercial partnership, part of its property or the value of this property within the value of the property transferred by members of the non-commercial partnership to its ownership, with the exception of membership fees, in the manner prescribed by the constituent documents of the non-commercial partnership partnerships;
receive, in the event of liquidation of a non-commercial partnership, a part of its property remaining after settlements with creditors, or the value of this property within the value of the property transferred by the members of the non-commercial partnership into its ownership, unless otherwise provided by federal law or the constituent documents of the non-commercial partnership.

4. A member of a non-commercial partnership may be expelled from it by decision of the remaining members in the cases and in the manner provided for by the constituent documents of the non-commercial partnership.

A member of a non-commercial partnership excluded from it has the right to receive a part of the property of the non-commercial partnership or the value of this property in accordance with paragraph five of clause 3 of this article.

5. Members of a non-commercial partnership may also have other rights provided for by its constituent documents and not contradicting the law.

Article 9 Institutions

1. An institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed in full or in part by this owner.

The property of the institution is assigned to it on the basis of the right of operational management in accordance with the Civil Code of the Russian Federation.

The rights of an institution to the property assigned to it are determined in accordance with the Civil Code of the Russian Federation.

2. An institution shall be liable for its obligations with the funds at its disposal. In case of their insufficiency, the subsidiary responsibility for the obligations of the institution shall be borne by its owner.

3. Features of the legal status of certain types of state and other institutions are determined by law and other legal acts.

Article 10. Autonomous non-profit organization

1. An autonomous non-profit organization is a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture and sports and other services.

Property transferred to an autonomous non-profit organization by its founders (founder) shall be the property of the autonomous non-profit organization. The founders of an autonomous non-profit organization do not retain the rights to the property transferred by them to the ownership of this organization.
The founders are not liable for the obligations of the autonomous non-profit organization created by them, and it is not liable for the obligations of its founders.

2. An autonomous non-profit organization has the right to carry out entrepreneurial activities corresponding to the goals for the achievement of which the specified organization was created.

3. Supervision over the activities of an autonomous non-profit organization is carried out by its founders in the manner prescribed by its constituent documents.

4. The founders of an autonomous non-profit organization may use its services only on equal terms with other persons.

Article 11. Associations of legal entities (associations and unions)

1. For the purpose of coordinating their entrepreneurial activities, as well as representing and protecting common property interests, commercial organizations may, by agreement among themselves, create associations in the form of associations or unions that are non-profit organizations.

If, by decision of the participants, the association (union) is entrusted with conducting entrepreneurial activities, such an association (union) is transformed into a business company or partnership in the manner prescribed by the Civil Code of the Russian Federation, or it may create a business company to carry out entrepreneurial activities or participate in such a company.

2. Non-profit organizations may voluntarily unite into associations (unions) of non-profit organizations.

The association (union) of non-profit organizations is a non-profit organization.

3. Members of an association (union) retain their independence and the rights of a legal entity.

4. The association (union) is not liable for the obligations of its members. Members of an association (union) bear subsidiary liability for the obligations of this association (union) in the amount and in the manner prescribed by its constituent documents.

5. The name of an association (union) must contain an indication of the main subject of activity of the members of this association (union) with the inclusion of the words "association" or "union".

Article 12. Rights and obligations of members of associations and unions

1. Members of an association (union) have the right to use its services free of charge.

2. A member of an association (union) has the right, at its own discretion, to withdraw from the association (union) at the end of the financial year. In this case, a member of the association (union) bears subsidiary liability for its obligations in proportion to its contribution within two years from the date of withdrawal.

A member of an association (union) may be expelled from it by decision of the remaining members in the cases and in the manner established by the founding documents of the association (union). With regard to the liability of an expelled member of an association (union), the rules relating to withdrawal from the association (union) shall apply.

3. With the consent of the members of the association (union), a new member may enter it. Joining an association (union) of a new member may be conditioned by its subsidiary liability for the obligations of the association (union) that arose prior to its entry.

Chapter III. Creation, reorganization and liquidation of a non-profit organization

Article 13. Creation of a non-profit organization

1. A non-profit organization may be created as a result of its establishment, as well as as a result of the reorganization of an existing non-profit organization.

2. The creation of a non-profit organization as a result of its establishment is carried out by the decision of the founders (founder).

Article 14. Constituent documents of a non-profit organization

1. The constituent documents of non-profit organizations are:

Charter approved by the founders (participants) for a public or religious organization (association), foundation, non-profit partnership and autonomous non-profit organization;
the memorandum of association concluded by their members and the articles of association approved by them for the association or union;
the decision of the owner to establish the institution and the charter approved by the owner for the institution.

The founders (participants) of non-profit partnerships, as well as autonomous non-profit organizations, have the right to conclude a constituent agreement.

In cases stipulated by law, a non-profit organization may act on the basis of the general regulation on organizations of this type.

2. The requirements of the constituent documents of a non-profit organization are binding on the non-profit organization itself, its founders (participants).

3. 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 procedure for admission to membership in a non-profit organization and withdrawal from it (in the event that a non-profit organization has membership), sources of formation of property of a non-profit organization, the procedure for amending the constituent documents of a non-profit organization, the procedure for using property in the event of liquidation of a non-profit organization and other provisions, provided for by this Federal Law and other federal laws.

In the foundation agreement, the founders undertake to create a non-profit organization, determine the procedure for joint activities to create a non-profit organization, the conditions for transferring their property to it and participating in its activities, the conditions and procedure for the founders (participants) to withdraw from its composition.

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 fund, including the board of trustees, and on the procedure for their formation, on the procedure for appointing and dismissing officials of the fund, on the location of the fund, on the fate of the fund's property in the event of its liquidation.

The constituent documents of an association (union), non-profit partnership must also contain conditions on the composition and competence of their governing bodies, the procedure for their decision-making, including on issues decisions on which are taken unanimously or by a qualified majority of votes, and on the procedure for distributing property remaining after liquidation of an association (union), non-commercial partnership.

The constituent documents of a non-profit organization may also contain other provisions that do not contradict the law.

4. Changes to the charter of a non-profit organization are made by decision of its supreme management 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 the foundation unchanged entails consequences that cannot be foreseen when the foundation is established, and the possibility of changing its charter is not provided 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.

Article 15. Founders of a non-profit organization

1. The founders of a non-profit organization, depending on its organizational and legal forms, may be citizens and (or) legal entities.

2. The number of founders of a non-profit organization is not limited, unless otherwise established by federal law.

A non-profit organization may be founded by one person, with the exception of cases of establishing non-profit partnerships, associations (unions) and other cases provided for by federal law.

Article 16. Reorganization of a non-profit organization

1. A non-profit organization may be reorganized in the manner prescribed by the Civil Code of the Russian Federation, this Federal Law and other federal laws.

2. The reorganization of a non-profit organization may be carried out in the form of a merger, accession, division, separation and transformation.

3. A non-profit organization is considered to be reorganized, except for cases of reorganization in the form of affiliation, from the moment of state registration of the newly established organization (organizations).

When a non-profit organization is reorganized in the form of a merger with it of another organization, the first of them is considered reorganized from the moment an entry is made in the unified state register of legal entities on the termination of the activities of the affiliated organization.

4. State registration of an organization (organizations) newly established as a result of reorganization and making an entry in the unified state register of legal entities on the termination of the activities of the reorganized organization (organizations) shall be carried out in the manner established by the law on state registration of legal entities.

Article 17. Transformation of a non-profit organization

1. A non-profit partnership has the right to be transformed into a public or religious organization (association), a foundation or an autonomous non-profit organization.

2. An institution may be transformed into a foundation, an autonomous non-profit organization, a business entity. The transformation of state or municipal institutions into non-profit organizations of other forms or a business entity is allowed in cases and in the manner established by law.

3. An autonomous non-profit organization has the right to be transformed into a public or religious organization (association) or into a foundation.

4. An association or union has the right to be transformed into a foundation, an autonomous non-profit organization, a business company or a partnership.

5. The decision to transform a non-profit partnership is taken by the founders unanimously, the association (union) - by all members who have concluded an agreement on its creation.

The decision to transform an institution is made by its owner.

The decision to transform an autonomous non-profit organization is made by its supreme management body in accordance with this Federal Law in the manner prescribed by the charter of an autonomous non-profit organization.

6. When a non-profit organization is reorganized, the rights and obligations of the reorganized non-profit organization are transferred to the newly established organization in accordance with the deed of transfer.

Article 18. Liquidation of a non-profit organization

1. A non-profit organization may be liquidated on the basis and in the manner provided for by the Civil Code of the Russian Federation, this Federal Law and other federal laws.

2. The decision to liquidate the foundation can only be taken by the court upon the application of the interested persons.

The fund may be liquidated:

If the property of the fund is not enough to achieve its goals and the probability of obtaining the necessary property is unrealistic;
if the goals of the fund cannot be achieved and the necessary changes to the goals of the fund cannot be made;
in case of deviation of the fund in its activities from the goals provided for by its charter;
in other cases stipulated by federal law.

3. The founders (participants) of a non-profit organization or the body that made the decision to liquidate the non-profit organization appoint, in agreement with the body that carries out state registration of legal entities, a liquidation commission (liquidator) and establish, in accordance with the Civil Code of the Russian Federation and this Federal Law, the procedure and terms of liquidation of a non-profit organization.

4. From the moment of appointment of the liquidation commission, the powers to manage the affairs of the non-profit organization are transferred to it. The liquidation commission, on behalf of the liquidated non-profit organization, acts in court.

Article 19. Procedure for the liquidation of a non-profit organization

1. The liquidation commission places in the press, which publishes data on state registration of legal entities, a publication on the liquidation of a non-profit organization, the procedure and deadline for filing claims by its creditors. The term for filing claims by creditors may not be less than two months from the date of publication of the liquidation of the non-profit organization.

2. The liquidation commission takes measures to identify creditors and receive receivables, and also notifies creditors in writing of the liquidation of a non-profit organization.

3. At the end of the term for the presentation of claims by creditors, the liquidation commission draws up an interim liquidation balance sheet, which contains information on the composition of the property of the non-profit organization being liquidated, the list of claims submitted by creditors, as well as the results of their consideration.

The interim liquidation balance sheet is approved by the founders (participants) of a non-profit organization or the body that made the decision to liquidate it, in agreement with the body that carries out state registration of legal entities.

4. If the funds available to a liquidated non-profit organization (with the exception of institutions) are not sufficient to satisfy the claims of creditors, the liquidation commission shall sell the property of the non-profit organization at public auction in the manner established for the execution of court decisions.

If the liquidated institution has insufficient funds to satisfy the claims of creditors, the latter shall have the right to apply to the court with a claim for satisfaction of the remaining part of the claims at the expense of the owner of this institution.

5. Payment of monetary amounts to creditors of a non-profit organization being liquidated is made by the liquidation commission in the order of priority established by the Civil Code of the Russian Federation, in accordance with the interim liquidation balance sheet starting from the date of its approval, with the exception of creditors of the fifth priority, payments to which are made after a month from the date of approval of the interim liquidation balance sheet.

6. After completion of settlements with creditors, the liquidation commission draws up a liquidation balance sheet, which is approved by the founders (participants) of the non-profit organization or the body that made the decision to liquidate the non-profit organization, in agreement with the body that carries out state registration of legal entities.

Article 20

1. Upon liquidation of a non-profit organization, the property remaining after satisfaction of creditors' claims, unless otherwise established by this Federal Law and other federal laws, shall be directed in accordance with the constituent documents of the non-profit organization for the purposes for which it was created, and (or) for charitable purposes . If the use of the property of a liquidated non-profit organization in accordance with its constituent documents is not possible, it shall be turned into state revenue.

2. Upon liquidation of a non-commercial partnership, the property remaining after satisfaction of creditors' claims is subject to distribution among the members of the non-commercial partnership in accordance with their property contribution, the amount of which does not exceed the amount of their property contributions, unless otherwise established by federal laws or the constituent documents of the non-commercial partnership.

The procedure for using the property of a non-commercial partnership, the value of which exceeds the amount of property contributions of its members, is determined in accordance with paragraph 1 of this article.

3. The property of the institution remaining after the satisfaction of creditors' claims shall be transferred to its owner, unless otherwise provided by laws and other legal acts of the Russian Federation or the constituent documents of the institution.

Article 21. Completion of the liquidation of a non-profit organization

The liquidation of a non-profit organization is considered completed, and the non-profit organization is considered to have ceased to exist after an entry to this effect is made in the unified state register of legal entities.

Article 22

An entry on the termination of the activities of a non-profit organization is made by the body that carries out state registration of legal entities upon submission of the following documents:

Application for making an entry on liquidation (in case of voluntary liquidation) or on termination of activities of a non-profit organization, signed by a person authorized by the non-profit organization;
decisions of the relevant body on the liquidation or termination of the activities of a non-profit organization;
the charter of the non-profit organization and the certificate of its state registration;
liquidation balance sheet, or deed of transfer, or separation balance sheet;
a document on the destruction of the seal of a non-profit organization.

Article 23

1. State registration of amendments to the constituent documents of a non-profit organization shall be carried out in accordance with the procedure established by the law on state registration of legal entities.

2. Changes to the constituent documents of a non-profit organization shall enter into force from the moment of their state registration.

Chapter IV. Activities of a non-profit organization

Article 24. Types of activities of a non-profit organization

1. A non-profit organization may carry out one type of activity or several types of activity not prohibited by the legislation of the Russian Federation and corresponding to the objectives of the activity of the non-profit organization, which are provided for by its constituent documents.
The legislation of the Russian Federation may establish restrictions on the types of activities that certain types of non-profit organizations are entitled to engage in.

Certain types of activities may be carried out by non-commercial organizations only on the basis of special permits (licenses). The list of these activities is determined by law.

2. A non-profit organization may carry out entrepreneurial activity only insofar as it serves the achievement of the goals for which it was created. Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

The legislation of the Russian Federation may establish restrictions on the entrepreneurial activities of certain types of non-profit organizations.

3. A non-profit organization keeps records of income and expenses for entrepreneurial activities.

4. In order to achieve the goals provided for by the charter, a non-profit organization may create other non-profit organizations and join associations and unions.

Article 25. Property of a non-profit organization

1. A non-profit organization may own or manage buildings, structures, housing stock, equipment, inventory, cash in rubles and foreign currency, securities and other property. A non-profit organization may own or use land plots indefinitely.

2. A non-profit organization shall be liable for its obligations with its property, which may be levied under the legislation of the Russian Federation.

Article 26

1. The sources of formation of property of a non-profit organization in monetary and other forms are:

Regular and one-time receipts from the founders (participants, members);
voluntary property contributions and donations;
proceeds from the sale of goods, works, services;
dividends (income, interest) received on shares, bonds, other securities and deposits;
income received from the property of a non-profit organization;
other receipts not prohibited by law.

Laws may establish restrictions on the sources of income of certain types of non-profit organizations.

2. The procedure for regular receipts from the founders (participants, members) is determined by the constituent documents of the non-profit organization.

3. The profit received by a non-profit organization is not subject to distribution among the participants (members) of the non-profit organization.

Article 27. Conflict of interest

1. For the purposes of this Federal Law, persons interested in the performance by a non-profit organization of certain actions, including transactions, with other organizations or citizens (hereinafter referred to as interested persons) are recognized as the head (deputy head) of the non-profit organization, as well as a person who is part of in the management bodies of a non-profit organization or bodies supervising its activities, if the said persons are in labor relations with these organizations or citizens, are participants, creditors of these organizations or are in close family relations with these citizens or are creditors of these citizens. At the same time, these organizations or citizens are suppliers of goods (services) for a non-profit organization, large consumers of goods (services) produced by a non-profit organization, own property that is fully or partially formed by a non-profit organization, or can benefit from the use, disposal of property of a non-profit organization.

The interest in the commission of certain actions by a non-profit organization, including the conclusion of transactions, entails a conflict of interests between the interested parties and the non-profit organization.

2. Interested persons are obliged to observe the interests of the non-profit organization, primarily in relation to the goals of its activities, and must not use the possibilities of the non-profit organization or allow their use for other purposes, in addition to those provided for by the constituent documents of the non-profit organization.

The term "opportunities of a non-profit organization" for the purposes of this article refers to property belonging to a non-profit organization, property and non-property rights, opportunities in the field of entrepreneurial activity, information about the activities and plans of a non-profit organization that is of value to it.

3. If an interested person has an interest in a transaction to which a non-profit organization is or intends to be a party, as well as in the event of another conflict of interests between the said person and the non-profit organization in relation to an existing or proposed transaction:

It is obliged to report its interest to the governing body of the non-profit organization or the body supervising its activities before the decision to conclude the transaction is made;

The transaction must be approved by the governing body of the non-profit organization or the body of supervision over its activities.

4. A transaction in which there is an interest and which has been concluded in violation of the requirements of this article may be declared invalid by a court.

The interested person shall be liable to the non-profit organization in the amount of losses caused by him to this non-profit organization.

If losses are caused to a non-profit organization by several interested parties, their liability to the non-profit organization is joint and several.

Chapter V. Management of a non-profit organization

Article 28

The structure, competence, procedure for the formation and term of office of the governing bodies of a non-profit organization, the procedure for making decisions by them and acting on behalf of the non-profit organization are established by the constituent documents of the non-profit organization in accordance with this Federal Law and other federal laws.

Article 29

1. The supreme management bodies of non-profit organizations in accordance with their constituent documents are:

Collegiate supreme governing body for an autonomous non-profit organization;
general meeting of members for a non-profit partnership, association (union).

The procedure for managing the fund is determined by its charter.

The composition and competence of the governing bodies of public and religious organizations (associations) are established in accordance with the laws on their organizations (associations).

2. The main function of the supreme governing body of a non-profit organization is to ensure that the non-profit organization complies with the goals for which it was created.

3. The competence of the supreme governing body of a non-profit organization includes the following issues:

Changing the charter of a non-profit organization;
determination of priority areas of activity of a non-profit organization, principles for the formation and use of its property;
formation of executive bodies of a non-profit organization and early termination of their powers;
approval of the annual report and annual balance sheet;
approval of the financial plan of the non-profit organization and making changes to it;
creation of branches and opening of representative offices of a non-profit organization;
participation in other organizations;
reorganization and liquidation of a non-profit organization (except for the liquidation of a fund).

The constituent documents of a non-profit organization may provide for the creation of a permanent collegiate governing body, which may be responsible for resolving the issues provided for in paragraphs five to eight of this clause.

Issues stipulated by paragraphs two - four and nine of this paragraph shall be within the exclusive competence of the supreme governing body of a non-profit organization.

4. A general meeting of members of a non-profit organization or a meeting of the collegiate supreme governing body of a non-profit organization is competent if more than half of its members are present at the said meeting or meeting.

The decision of the said general meeting or session is taken by a majority vote of the members present at the meeting or session. The decision of the general meeting or session on issues of the exclusive competence of the supreme governing body of a non-profit organization is taken unanimously or by a qualified majority of votes in accordance with this Federal Law, other federal laws and constituent documents.

5. For an autonomous non-profit organization, persons who are employees of this non-profit organization may not constitute more than one third of the total number of members of the collegiate supreme governing body of the autonomous non-profit organization.

A non-profit organization is not entitled to pay remuneration to members of its supreme management body for the performance of the functions assigned to them, with the exception of compensation for expenses directly related to participation in the work of the supreme management body.

Article 30. Executive body of a non-profit organization

1. The executive body of a non-profit organization may be collegiate and (or) sole. He carries out the day-to-day management of the activities of the non-profit organization and is accountable to the highest governing body of the non-profit organization.

2. The competence of the executive body of a non-profit organization includes the resolution of all issues that do not constitute the exclusive competence of other management bodies of the non-profit organization, as defined by this Federal Law, other federal laws and constituent documents of the non-profit organization.

Chapter VI. Non-profit organizations and public authorities

Article 31

1. Bodies of state power and bodies of local self-government create state and municipal institutions, assign property to them on the basis of the right of operational management in accordance with the Civil Code of the Russian Federation and carry out their full or partial financing.

State authorities and local self-government bodies, within their competence, may provide economic support to non-profit organizations in various forms, including:

Provision, in accordance with the legislation, of privileges for the payment of taxes, customs and other fees and payments to non-profit organizations established for charitable, educational, cultural and scientific purposes, in order to protect the health of citizens, develop physical culture and sports, and other purposes established by law, taking into account organizational -legal forms of non-profit organizations;
providing non-profit organizations with other benefits, including full or partial exemption from fees for the use of state and municipal property;
placement among non-profit organizations on a competitive basis of state and municipal social orders;
providing, in accordance with the law, tax benefits to citizens and legal entities that provide financial support to non-profit organizations.

2. It is not allowed to provide tax incentives on an individual basis to individual non-profit organizations, as well as to individual citizens and legal entities providing material support to these non-profit organizations.

Article 32. Control over the activities of a non-profit organization

1. A non-profit organization shall maintain accounting records and statistical reporting in accordance with the procedure established by the legislation of the Russian Federation.

A non-profit organization provides information about its activities to state statistics and tax authorities, founders and other persons in accordance with the legislation of the Russian Federation and the constituent documents of a non-profit organization.

2. The size and structure of income of a non-profit organization, as well as information on the size and composition of the property of a non-profit organization, on its expenses, the number and composition of employees, on their remuneration, on the use of unpaid labor of citizens in the activities of a non-profit organization cannot be the subject of a commercial secret.

Chapter VII. Final provisions

Article 33. Responsibility of a non-profit organization

1. In the event of a violation of this Federal Law, a non-profit organization shall be liable in accordance with the legislation of the Russian Federation.

2. If a non-profit organization has committed actions that are contrary to its goals and this Federal Law, the non-profit organization may be issued a written warning by the body carrying out state registration of legal entities, or the prosecutor may submit a proposal to eliminate violations.

3. If a non-profit organization issues more than two written warnings or recommendations to eliminate violations, the non-profit organization may be liquidated by a court decision in the manner prescribed by Article 19 of this Federal Law and the Civil Code of the Russian Federation.

Article 34. Entry into force of this Federal Law

1. This Federal Law shall enter into force on the day of its official publication.

2. Propose to the President of the Russian Federation and instruct the Government of the Russian Federation to bring their legal acts in line with this Federal Law.

The president
Russian Federation
B. Yeltsin

Many people dream of starting their own business. Of course, in modern conditions it is not easy to do this, but if there is a great idea and capital, then all that remains is to settle all the organizational issues. In what form to create a company, what has changed in the law, and whether there is a Federal Law "On Commercial Organizations" - read about this in the article.

concept

Legal entities (LE) - such companies that are created for the purpose of making a profit (for example, the production and sale of any products, things) or without it (training, development).

All persons according to the indicated target attribute are divided into two large blocks: commercial (for profit) and non-profit organizations (without such a goal (hereinafter referred to as NPOs)).

The modern market needs such forms of activity, since our economy is a market one. In the past Soviet times, with a command type of economy, these organizations were not needed, since everything was dictated by the state: what to eat, how to dress, where to study.

These institutions are independent persons who have property, are liable for debts, and also participate in the turnover on their own behalf. They are created specifically by members, and even if members withdraw, the legal entity continues to exist. This is a guarantee against loss of property.

The legal status of these organizations is quite widely regulated by the Civil Code of the Russian Federation. At the same time, some researchers believe that it would be a good idea to issue a separate Federal Law “On Commercial Organizations” by analogy with NGOs.

Legislative regulation: what's new?

The rapidly changing legal relations in the provision of services, the sale of goods require changes in the legislative framework.

Currently, the issues of creation, operation, liquidation of organizations are regulated in addition to the Civil Code (Chapter 4) by the following federal laws:

Federal Law (FZ) "On non-profit organizations" of 1996 No. 7.
"On LLC" 1998 No. 14.
"On JSC" 1995 No. 208.
"On Public Law Companies" 2016 No. 236.
"On the procedure for the formation and spending of the target capital of NCOs" 2006 No. 275.
“On horticultural, horticultural and dacha non-profit associations of citizens” 1998 No. 66.
"On SRO" 2007 No. 315.
"On credit cooperation" 2009 No. 190.
"On advocacy and advocacy" 2002

It is worth noting that some incorrectly refer to the law on NGOs as the Federal Law “On Non-Commercial Public Organizations”. Such a name does not exist, public organizations are one of the varieties of NGOs.

In 2014, the main changes affected the paragraphs of Chapter 4 of the Civil Code:

introduced the division of legal entities (both commercial and non-commercial) into corporate and unitary ones;
the concept of "obligatory rights" was replaced by "corporate rights";
the names of some forms of legal entities have changed: instead of CJSC and OJSC, now PJSC (public) and NPAO (non-public); Homeowners' associations and dacha partnerships are associations of property owners; the state corporation and company, additional liability companies, etc. have been abolished;
the category “public law company” was introduced, the law of the same name was adopted in 2016;
now the Civil Code of the Russian Federation describes in detail the procedure for creating a legal entity (making decisions and requirements for constituent documents);
the charter may stipulate that the authority to act on behalf of the legal entity is granted to several persons who will act jointly or independently (to be included in the Unified State Register of Legal Entities);
added an article about affiliation (connectivity);
amendments were made to the provisions on the liquidation of persons.

From the list of normative acts given above, it can be seen that at present there is no separate federal law on commercial organizations. All provisions on them are regulated in sufficient detail in the Civil Code of the Russian Federation, other separate acts. Consequently, there is no latest edition of the federal law on commercial organizations.

Legal theorists, when forming the doctrine of the development of legislation on legal entities, note that the legal regulation of the status of these persons is characterized by a plurality of regulations that do not fully correspond to each other and to the code as a whole. As we can see, most of the federal laws on the commercial activities of organizations (on LLCs, on JSCs, on economic partnerships, etc.), in relation to the Civil Code, are special, while actively influencing the implementation of the norms of the code. Sometimes some provisions are written several times in different documents, creating contradictions to each other.

Some scientists see that in order to eliminate the competition of legal norms that have the same legal force, it is necessary to adopt the Civil Code as a federal constitutional law, while others see a way out in the adoption of a single Federal Law “On Commercial Organizations” along with the Civil Code.

Systematization

Currently, the classification of legal entities is carried out according to many criteria. Two main ones can be distinguished.

According to the purpose of creating a legal entity, there are:

commercial;
non-commercial.

According to the management structure:

corporate;
unitary.

You can also systematize persons by type of activity, responsibility, education, etc.

Corporations or unitary legal entities?

This is a relatively new classification of legal entities; until 2014, the law did not provide for this.

Corporations are legal entities where the founders have the right to participate in the organization, create the highest governing body. These include business companies, partnerships, partnerships, production and consumer cooperatives, Cossack societies, public organizations, associations, TSN, communities of small indigenous peoples.

Unitary - legal entities in which the founders do not have a similar right, respectively, do not acquire the right to membership.

Prominent representatives of this class are unitary enterprises (municipal and state), non-profit autonomous organizations (ANO), public law companies (PPC), religious organizations, foundations, institutions.

The question of the expediency of such a separation of persons has been raised more than once in scientific circles. Some believe that this is meaningless, since the classification is only interesting for science, but of little use in practice.

Other scholars say that such a systematization makes it possible to unify the structure of their management, to uniformly regulate relations within corporations. At the same time, many note that in practice the question of the procedure for appealing against decisions of governing bodies in unitary organizations remains unresolved.

Commercial organizations

The main purpose of creating these enterprises is to make a profit. They can operate in almost any area: the sale of services (household, legal, beauty salons, car repair shops, etc.), the production and sale of goods (farms, factories, factories, etc.).

Now the legal status of these organizations is fully regulated by the Civil Code of the Russian Federation. If we turn to history, we will see that since 1990, i.e. since the birth of a market economy, a separate Law of the RSFSR in the field of enterprises and entrepreneurial activity No. 445-1 has been in force. It was replaced by the articles of the first part of the Civil Code and the Federal Law "On NGOs", while a separate Federal Law "On Commercial Organizations" was not adopted.

At the present time, these organizations are created in the following forms:

Corporate:

household JSC);
household partnerships;
farms peasant (farm);

household partnerships;
PC (production cooperatives).

Unitary:

unitary enterprises: state/municipal.

As noted above, some legal theorists believe that a separate federal law on commercial organizations should be issued. It would combine in itself a detailed breakdown of all forms that are scattered under separate laws, as well as the procedure for formation, restructuring and liquidation, and issues of responsibility.

It should also be noted that all legal entities, including commercial organizations, according to 44-FZ, which regulates procurement for the needs of state bodies or municipalities, can act as suppliers without having tax debts, affiliation with a customer, and not being an offshore company .

NPO Forms

Since there are many more types of NPOs than commercial organizations, the legislator separately regulated their activities in the law of the same name. Art. 3 of the Federal Law "On non-profit organizations" determines their legal status. An NPO is created from the moment of state registration, must have property or operational management of property, is liable for its debts, acquires, exercises powers on its own behalf, can act in courts as a plaintiff or defendant, and bears obligations.

NPO can open accounts, have seals and stamps, symbols. 24 st. The Federal Law “On non-profit organizations” says that they can engage in income-generating activities within the framework of the purposes for which they were created, and if this is provided for by their charters.

These organizations take the following forms:

Corporate:

consumer cooperatives (housing, housing cooperatives, GSK, SPK, gardening and dacha, insurance companies, credit, agricultural, rental funds) - to resolve material and other needs;
public organizations (NGOs) and movements (political parties, trade unions, public amateur performances, TOS) - to meet spiritual and other non-material needs;
association (SRO, non-profit partnerships, unions of trade unions, employers, cooperatives and NGOs, Chamber of Commerce and Industry) - to protect professional and other interests, solve socially useful problems;
associations of property owners (TSN), including HOA - for joint ownership, use, disposal of common property;
Cossack societies indicated in the State Register - to support the type of life of a given people and culture;
communities of small indigenous peoples of the Russian Federation - to maintain an established way of life, culture;
bar associations;
legal education - to provide legal assistance to the population;
notary chambers - to protect the interests of notaries.

Unitary:

funds - for solving charitable, social, educational and other socially useful tasks;
institutions (state, municipal, private) - for the implementation of management, social and cultural functions;
ANO - to provide services in the field of medicine, culture, education, etc.;
religious organizations - for collective worship;
state corporations and companies.

Public law companies

Along with state-owned companies and corporations, a new form of NPO was introduced - PPC. In 2016, a law with the corresponding title was adopted.

Is there a difference between these species and what is the peculiarity, we will now understand this.

To begin with, it is worth mentioning the goals of creating PP, they can be:

public policy;
state property management;
provision of public services;
modernization and innovative development of the economy;
implementation of control and management functions, powers;
implementation of especially important state projects and programs.

As can be seen, the PPC is formed in the interests of the state and society and is endowed with appropriate rights. The order and timing of achieving the goals are prescribed in the strategy for its development.

It is created on the basis of the Federal Law / Decree of the President. It can also be formed through the reorganization of joint-stock companies, state companies, state corporations, the sole founder of which is the Russian Federation.

The main document is the charter. The main task of the PPC is more effective participation of the state in those areas where it is necessary, in order to tighten control over the use of state property.

Companies should have a well-functioning internal control system and create an internal audit service. Once a year, the PPC must send a report to the highest authorities: the President of the Russian Federation, the Government of the Russian Federation, the Federal Assembly of the Russian Federation, the Public and Accounts Chambers of the Russian Federation

In 2017, one such PPC was created - the Fund for the Protection of Citizens' Rights in the Sphere of Shared Construction.

At the same time, independent observers and experts in the field of jurisprudence do not see much difference between the legal status of the three forms: state companies, state corporations, and PICs. The difference is that the first two were created only on the basis of the Federal Law, while the PPC can also be formed on the basis of a decree of the President himself. Some refer to the management scheme of these organizations as a “state LLC”: the same governing bodies, only more audit has been added.

Separate nuances of the legislation on NGOs

The federal law on the activities of non-profit organizations provides in detail the procedure for the formation, reorganization and termination of the activities of these structures.

Sources of formation of property can be:

contributions of founders (members);
voluntary donations;
revenue;
dividends from securities and deposits;
income from their property;
other contributions not prohibited by law.

Acts may establish restrictions on the sources of income for NCOs (for example, for institutions).

The proceeds are not divided among the members of the NPO - this is one of the components of the differences from the activities of commercial organizations.

Art. 32 of the Federal Law "On Non-Commercial Organizations" establishes control over the activities of NGOs. Particular attention is paid to the reporting of organizations that act as foreign agents, as well as receiving finance and property from foreign sources: their annual reporting is subject to audit (once a year), they must submit a detailed report on the activities and management structure to the authorized body (once every six months). ), on spending money and other property (quarterly).

Institutions (state and municipal), for the purpose of openness and accessibility of information (with the exception of state secrets), must post on the Internet constituent documents, an activity plan, tasks, reporting, budget estimates, etc.

In general, supervision over the activities of NPOs is carried out taking into account the provisions of Federal Law No. 294, which regulates relations in the field of state supervision and municipal control, and the rights of legal entities in this area.

Support for NGOs

Article 31.1 of the Federal Law "On Non-Commercial Organizations" provides for the support of socially oriented NPOs by state authorities and local self-government bodies in the conduct of the following activities:

assistance to victims of disasters, catastrophes, incl. preparation of the population to overcome them, interethnic and other conflicts;
in the social sphere: support, service, protection of citizens;

legal assistance free of charge or on preferential terms, legal education;
animal protection, environmental protection;
charity, volunteering;
protection and maintenance of cultural objects, historical objects, burial places;
in the field of healthcare, education, science, sports, art, culture;
prevention of antisocial behavior of citizens;
search works (unknown graves of the defenders of the Fatherland);
perpetuating the memory of the victims of political repressions;
in the field of education of citizens in the spirit of patriotism;
anti-corruption propaganda;
protection of identity, culture, development of interethnic cooperation;
adaptation and integration of migrants (social and cultural);
rehabilitation (medical, social, labor) of people who used drugs and psychotropic substances.
prevention and/or extinguishing fires and rescue operations;
increasing the mobility of labor resources.

This list is not exhaustive, it can be supplemented by local authorities with other types aimed at solving social problems and developing civil society.

So, what are the above enterprises entitled to count on?

Article 31.1 of the Federal Law "On Non-Commercial Organizations" establishes the following support measures:

financial aid;
provision of property, information (placement in the media free of charge), consultations;
training and additional education of employees and volunteers;
tax benefits (including for legal entities that provide material assistance to socially oriented NGOs);
purchases of goods, services, works to meet the needs (state and municipal).

Local authorities may provide assistance in other forms at the expense of budgets.

Responsibility

All legal entities are liable for their debts with their property. Features of responsibility are provided for and institutions, for religious organizations.

As a general rule, the founders (property owners) are not liable for the debts of legal entities, just as legal entities are not liable for the obligations of the former (with certain legal exceptions).

Previously, there was such a form - ALC (company with additional liability), but now it has been abolished due to its lack of demand. Of course, few of the founders will want to give their assets to pay off the debts of the organization.

Thus, developing market relations require new forms of entrepreneurial activity, which must be competently and gently introduced by the legislator into the usual circulation. Whatever the chosen form for the realization of ideas, the goals of creation and activity must always comply with the law. Founders of NGOs have been guilty of this lately, setting the main task of their work to make profit, and not to satisfy any non-material needs of society, as prescribed by regulations.

Normative regulation of the activities of non-profit organizations in Russia is based on the provisions of the Constitution of the Russian Federation and is of a complex nature. Federal legislation on NPOs includes three levels: 1) the Civil Code of the Russian Federation, which establishes the legal status of NPOs as legal entities, defines their possible forms and establishes the basis for their participation in property turnover; 2) the Federal Law "On Non-Commercial Organizations", which provides for the specifics of the civil law status of NPOs, including their forms, types and types; options for their support by state authorities and local self-government; the procedure for exercising control over their activities; 3) special laws and other legal acts regulating in more detail the legal status of NCOs of certain categories, including taking into account the areas and areas of their activities. The principles of interconnection and correlation of acts of the indicated levels in relation to NCOs of specific forms and types are not the same, which is due to significant differences in the purposes of their creation, principles of activity and functions performed. Certain aspects of the activities of NCOs, mainly in the public spheres, are regulated by the legislation of the constituent entities of the Russian Federation.

Fundamental in the system of sources of legal regulation of NCO activities is the Civil Code of the Russian Federation, the norms of which determine the legal status of legal entities and the procedure for their participation in civil circulation. This document consolidates the concept of non-commercial legal entities, establishing their inherent features. Organizations are recognized as non-profit organizations that do not have profit making as the main goal of their activities and do not distribute the profits received among the participants (clause 1, article 50 of the Civil Code of the Russian Federation). The norms of this Code establish the general legal status of NPOs that have the rights of legal entities, regulate their civil legal capacity, the principles of internal structure and management, regulate the issues of their emergence and termination. Moreover, many rules are of a general nature and apply to all legal entities, regardless of the purpose of their creation. Thus, in connection with the differentiation of legal entities into corporate and unitary, certain provisions on corporations have been unified, which equally apply to commercial and non-profit organizations with an appropriate structure, in particular, on the rights and obligations of participants in a corporation (Article 65 2 of the Civil Code of the Russian Federation), management in corporate organizations (Article 65 3 of the Civil Code of the Russian Federation). At the same time, the expediency and validity of enshrining in the Civil Code of the Russian Federation uniform rules that apply to all legal entities with any goals of activity have not received an unambiguous assessment in the doctrine due to the actual inapplicability of a number of these general rules to NCOs.

The Civil Code of the Russian Federation defines the organizational and legal forms in which non-profit legal entities can be created: 1) consumer cooperatives (including housing, housing and garage cooperatives, horticultural, horticultural and dacha consumer cooperatives, mutual insurance companies, credit cooperatives, funds rental, agricultural consumer cooperatives); 2) public organizations (including political parties, trade unions, bodies of public amateur performance, territorial public self-governments); 3) social movements; 4) associations (unions) (including non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, chambers of commerce and industry); 5) associations of real estate owners (including associations of homeowners); 6) Cossack societies entered in the state register of Cossack societies in the Russian Federation; 7) communities of indigenous peoples of the Russian Federation; 8) foundations (including public and charitable ones); 9) institutions (state, municipal and private, including public ones); 10) autonomous non-profit organizations; 11) religious organizations; 12) public companies; 13) bar associations; 14) bar associations; 15) state corporations; 16) notary chambers (clause 3, article 50). This list is exhaustive, however, the process of its regular updating through the inclusion of new organizational and legal forms of non-commercial legal entities 1 indicates that it has a further tendency to expand and cannot yet be recognized as final.

In addition, the Civil Code of the Russian Federation contains norms that fix the main features of most organizational and legal forms of non-profit legal entities, taking into account the specifics of the goals and principles of their activities. So, in addition to defining the formative features of each NPO, the Civil Code of the Russian Federation for a consumer cooperative provides for additional requirements for the content of its charter and name, establishes possible options for transforming the cooperative, imposes on its members the obligation to make additional contributions and determines the consequences of its non-fulfillment (Article 123 2 - 123 3); for public organizations - the minimum number of founders, requirements for the content of the charter, the rights and obligations of participants (members), features of management in the organization (Articles 123 4 -123 7); for associations (unions) - requirements for the number of founders and the content of the charter, management features in the association (union), special rights and obligations of a member of the association (union) (Art. 123 8 -123 11); for partnerships of property owners - requirements for the content of the charter, features of the property regime and management in the partnership (Article 123 12 -123 14); for communities of indigenous peoples of the Russian Federation - the rights of members to receive part of the property of the community and acceptable options for its transformation (Article 123-17); for funds - requirements for the content of the charter and the procedure for changing it, the features of the property regime and management of the fund, the grounds for and procedure for its liquidation (Articles 123 17 -123 20); for institutions - the rights of institutions and their founders to property, special rules on liability for the obligations of institutions, taking into account their types and types (Articles 123 21 -123 23); for autonomous NCOs - the requirements for the charter, the rights of the founders and the possibility of changing their composition, the specifics of managing the organization (Articles 123 24 -123 25); for religious organizations - requirements for the charter and founders, features of the property regime (Articles 123 26 -123 28).

It should be noted that the norms of the Civil Code of the Russian Federation allow fixing the specifics of the status of NCOs in other acts. In accordance with paragraph 4 of Art. 49 features of the civil law status of legal entities of certain forms, types and types, as well as those created to carry out activities in certain areas, in addition to the Civil Code of the Russian Federation, may be determined by other laws and other legal acts.

As a general rule, the norms of civil law contained in other laws must comply with the Code (clause 2, article 3 of the Civil Code of the Russian Federation). However, when regulating non-commercial legal entities that have separate legal forms, or when regulating some aspects of their participation in property turnover, the Civil Code of the Russian Federation recognizes the norms of special acts as priority in comparison with the provisions enshrined in it. In particular, the rules of the Civil Code of the Russian Federation on NPOs apply to social movements, Cossack societies, communities of indigenous peoples, religious organizations, unless otherwise provided by laws on the relevant entities (clause 2 of article 123 7-1, clause 3 of article 123 15, paragraph 4 of article 123 16, paragraph 2 of article 123 26 of the Civil Code of the Russian Federation). Thus, the possible existence of the specifics of their internal structure, principles of activity, conditions for participation in civil circulation is recognized.

Similarly, the provisions of the Code apply to non-commercial legal entities created by the Russian Federation on the basis of special federal laws, only insofar as otherwise is not provided by the law on the relevant legal entity (clause 5, article 49). First of all, this concerns state corporations, which are created and operate on the basis of special laws 1 . The adoption of a federal law can serve as the basis for the emergence of public law companies, as well as funds created by the state for specific purposes and, as a result, have an individual status different from that of other NPOs that have the form of a fund.

In accordance with paragraph 6 of Art. 50 of the Civil Code of the Russian Federation, the rules of the Civil Code of the Russian Federation do not apply to relations in the implementation of NCOs of their core activities, as well as to other relations with their participation that are not related to the subject of civil legislation, unless otherwise provided by law or the charter of a non-profit organization.

The second level in the system of legislation on NGOs is the Law on Non-Commercial Organizations. It is the main regulatory legal act regulating the activities of non-profit organizations. This document is of a complex nature and contains norms of various industry affiliations that determine the specifics of the civil law status of NPOs of certain forms, types and types, establish the procedure for supporting NPOs, and regulate the exercise of control over their activities.

The Law on Non-Commercial Organizations applies to all NPOs created or being created on the territory of the Russian Federation, unless otherwise provided by this Law and other laws. In particular, it does not apply to consumer cooperatives, homeowners' associations, horticultural, gardening and dacha non-profit associations of citizens, public companies. Some of its provisions do not apply to religious organizations, state and municipal institutions, state corporations and NPOs created by them, associations of employers, chambers of commerce and industry (clauses 3-7 of article 1 of the Law). The limitation of the scope of this Law is largely due to the specifics of these organizations, which require a differentiated approach to the legal regulation of their status.

The law establishes the general concept of NPOs and indicates their possible goals of creation, regulates their legal status as legal entities, establishes legal forms acceptable for NPOs and determines their specifics. It also regulates the procedure for creating non-profit organizations, fixes the features of their state registration as legal entities and the grounds for refusal of registration, determines the requirements for the circle of persons capable of acting as founders (participants, members) of NPOs in general and their individual types, determines the features of reorganization and liquidation NGOs. The norms of the Law regulate certain issues of the activities of NCOs, establish the general procedure and sources for the formation of their property, and fix the features of the management of NCOs as a legal entity.

In addition, the Law on Non-Commercial Organizations contains provisions that define possible forms of support for NPOs by state authorities and local governments, as well as aimed at ensuring control over the activities of NPOs, including those performing the functions of a foreign agent. The law establishes the procedure and deadlines for the organization to submit reports on its activities, expenditure of property, etc., the grounds and procedure for conducting inspections of NCOs, as well as the possible consequences of violations of the law committed by the organization. The conditions and procedure for recognizing NCOs as socially oriented, the forms of their support, the powers of public authorities to resolve issues related to such support are specifically regulated. It also defines the grounds and procedure for recognizing socially oriented NPOs as performers of socially useful services.

It should be noted that the norms of the Law on non-profit organizations aimed at regulating the civil law status of non-profit legal entities are based on the provisions of the Civil Code of the Russian Federation and are designed to develop and detail the rules enshrined in it. However, when updating the norms of Ch. 4 of the Civil Code of the Russian Federation on legal entities, no amendments were made to the Law. As a result, it contains a large number of outdated provisions that do not comply with the Code and require revision, including in terms of the range of possible organizational and legal forms of non-commercial legal entities. Work on updating the provisions of the Law is currently being carried out by the Ministry of Justice of the Russian Federation. The draft law prepared by him is based on the idea that the civil law status of NGOs is already sufficiently regulated by the Civil Code of the Russian Federation and excessive duplication of norms in the Law, even if they are brought into line with the Code, creates the danger of possible contradictions and inconsistencies. For this reason, it is planned to exclude from the Law a number of provisions characterizing the elements of the civil law status of certain forms of NCOs. It is assumed that the Law will retain the norms that determine the specifics of state registration and control over the activities of NPOs, the use of individualization means by non-profit organizations, the termination of their activities, as well as providing for possible forms of support for NPOs by state authorities and local self-government. At the same time, attention should be paid to the fact that the provisions of the Law on Non-Commercial Organizations, after the amendments are made, will apply only to certain NPOs: associations (unions); Cossack societies; communities of indigenous peoples of the Russian Federation; bar associations; bar associations that are legal entities; notary chambers; funds; private institutions; autonomous NGOs; religious organizations. With regard to public organizations and movements, it will be applied to the extent not regulated by the Civil Code of the Russian Federation and other laws.

The third level in the system of federal legislation on NPOs is made up of special laws on non-profit organizations of certain forms and types, fixing the features of their legal status, as well as other legal acts adopted for their development and specification. This group should also include laws that generally have a different focus, but affect certain aspects of the legal status of some NPOs or determine the features of their participation in specific areas of public relations.

A significant number of special laws have been adopted to regulate the legal status of consumer cooperatives. The need for this is due to the use of various methods by cooperatives to achieve their goals, which consist in meeting the material and other needs of members. Laws, as a rule, establish the specifics of the procedure for the creation and termination of the activities of consumer cooperatives, regulate special relations arising in connection with membership in cooperatives and management in them, determine the sources and procedure for the formation of property of cooperatives, its subsequent use and expenditure.

Housing and housing construction cooperatives, created in order to meet the needs of citizens in housing, as well as the management of residential and non-residential premises in a cooperative house, operate in accordance with Sec. V ZhK RF. Features of the legal status of housing savings cooperatives, also aimed at meeting the needs of members of the cooperative in residential premises, are enshrined in the Federal Law of December 30, 2004 No. 215-F "On Housing Savings Cooperatives" . Consumer credit cooperatives established by individuals and (or) legal entities on a territorial, professional and (or) other basis in order to meet their financial needs, operate in accordance with

Federal Law No. 190-FZ of July 18, 2009 "On Credit Cooperation" 1 . The activities of consumer cooperatives created to assist their members in solving common social and economic problems of horticulture, horticulture and dacha farming are regulated by Federal Law No. 66-FZ of April 5, 1998 “On horticultural, horticultural and dacha non-profit associations of citizens” . The legal status of consumer cooperatives established by agricultural producers and (or) citizens who maintain personal subsidiary plots is determined by the Federal Law of December 8, 1995 No. 193-FZ “On Agricultural Cooperation” . Mutual insurance companies, recognized as a type of consumer cooperatives, insuring property and other property interests of their members on a mutual basis by pooling the funds necessary for this, are created and operate in accordance with Federal Law No. 286-FZ of November 29, 2007 "On Mutual Insurance » . In the legal literature, it is noted that such a number of laws on consumer cooperatives clearly exceeds the needs of legal regulation. However, in fact, there is a further tendency to expand their number. In particular, draft federal law No. 1043216-6 “On the ownership of garages and garage associations” was submitted to the State Duma of the Federal Assembly of the Russian Federation, which defines the specifics of the legal status of garage consumer cooperatives.

Certain issues of the activity of consumer cooperatives, the functioning of which implies the need for special state control, in particular in connection with the attraction and subsequent use of funds, are regulated by subordinate legal acts. Thus, for credit and housing savings consumer cooperatives, the acts of the Central Bank of the Russian Federation, endowed with the authority to regulate, control and supervise financial markets, are of particular importance.

The main law regulating the activities of public organizations is Federal Law No. 82-FZ of May 19, 1995 “On Public Associations” 1 . Its provisions also apply to NGOs of some other forms, created by citizens in the exercise of the constitutional right to association (social movements, public funds, etc.). This Law regulates relations connected with the creation, activity, termination of activity of public associations in general, including those that do not have the rights of a legal entity. It establishes the general principles for the construction and activities of these associations, which serve as the basis for regulating their civil law status, including voluntariness, equality, self-government, legality, freedom in determining their internal structure, goals, forms and methods of activity, publicity of activities and public access to information. (Article 15 of the Law). The law also provides for the possibility of specifying the status of public associations, the procedure for their creation, activities, reorganization and (or) liquidation by other normative acts - laws on certain types of public associations (Article 4 of the Law). Examples of such special laws are federal laws of July 11, 2001 No. 95-FZ "O political parties” and dated January 12, 1996 No. 10-FZ “On trade unions, their rights and guarantees of activity”. The status of national-cultural autonomies, which have the form of public organizations, but have significant specifics, is determined by the Federal Law of June 17, 1996 No. 74-FZ "On National-Cultural Autonomy" .

Some acts of a complex nature, having as their main focus a different direction than the regulation of public organizations, contain separate rules that affect the determination of the legal personality of legal entities that have the appropriate form. They establish the circle of possible participants in public organizations, the goals of their creation in specific areas, the principles of activity, the sources of formation and options for spending property based on the functions that these organizations are called upon to perform. For example, the features of the creation, activities, reorganization and liquidation of local, all-Russian sports federations that have the form of public organizations are determined by the Federal Law of December 4, 2007 No. 329-FZ “On Physical Culture and Sports in the Russian Federation” 1 . Public fire protection organizations act subject to the provisions of the Federal Law of May 6, 2011 No. 100-FZ “On Voluntary Fire Protection”. Public organizations of the disabled are created taking into account the norms of the Federal Law of November 24, 1995 No. 181-FZ "On the Social Protection of the Disabled in the Russian Federation".

The legal status of social movements is primarily regulated by the Federal Law "On Public Associations". The provisions of the Civil Code of the Russian Federation on NCOs apply to them only unless otherwise provided by the norms of this special Law (clause 2, article 123 7-1 of the Civil Code of the Russian Federation).

A number of acts regulate the features of the creation and activities of associations (unions) of certain types. Among them are the Federal Law of December 1, 2007 No. 315-FZ "On Self-Regulatory Organizations", the Federal Law of November 27, 2002 No. 156-FZ "On Employers' Associations", the Law of the Russian Federation of July 7, 1993 No. 5340- 1 "On Chambers of Commerce and Industry in the Russian Federation" .

The legal status of associations of property owners is determined by the norms of Sec. VI ZhK RF and the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens".

As for the Cossack societies entered in the state register of Cossack societies in the Russian Federation, the provisions of the Civil Code of the Russian Federation on NPOs apply to them only in so far as otherwise is not established by the Federal Law of December 5, 2005 No. 154-FZ “On the Public Service of the Russian Cossacks » 1 (clause 3 of article 123 15 of the Civil Code of the Russian Federation). However, according to Art. 1 of this Law, it defines the legal and organizational basis for the Russian Cossacks to carry out public service and does not apply to its activities not related to such service. Thus, the Law, the provisions of which are recognized as priority, in principle cannot regulate the civil law status of the Cossack society, this remains the prerogative of the Civil Code of the Russian Federation. Relations arising in connection with the public service of the Russian Cossacks, in addition to a special law, are regulated by a set of by-laws.

The provisions of the Civil Code of the Russian Federation on NCOs apply to communities of indigenous peoples of the Russian Federation, unless otherwise provided by law (Clause 4, Article 123 16 of the Civil Code of the Russian Federation). It should be noted that the creation of such formations has a constitutional and legal basis (Article 69 of the Constitution of the Russian Federation), and the protection of the original habitat and traditional way of life of small ethnic communities is assigned to the joint jurisdiction of the Russian Federation and its subjects (paragraph “m” of Article 72 Constitution of the Russian Federation). Federal Law No. 82-FZ of April 30, 1999 “On guarantees of the rights of indigenous peoples of the Russian Federation”, which recognized communities as one of the possible forms of self-organization of small peoples, ignored the civil law status of these entities, but laid the foundation for its regulation, fixing that the features of the organization and activities of communities of small peoples are regulated by federal laws and the laws of the constituent entities of the Russian Federation (Articles 1, 12). Subsequently, the Federal Law of July 20, 2000 No. 104-FZ “On the General Principles for Organizing Communities of Indigenous Peoples of the North, Siberia and the Far East of the Russian Federation” regulated certain aspects of the status of a community as a legal entity, in particular, determined the procedure for creating a community, the requirements for its founders and members, the rights and obligations of members, the structure and competence of the bodies of the community, the sources of formation of its property, the grounds and consequences of the reorganization and liquidation of the community. Laws reflecting certain features of the organization, activities and internal structure of communities have also been adopted in a number of subjects of the Russian Federation where small peoples live 1 .

Special laws regulate the legal status of individual funds created by the state for publicly significant purposes. In fact, these laws fix their individual status (provide for a special structure of funds, the specifics of their property regime, etc.), which differs significantly from what is typical for legal entities that also have the form of a fund. In a number of cases, laws establish only features and exceptions from the general rules of the Civil Code of the Russian Federation in relation to individual funds, usually relating to the procedure for managing and forming property, in order to ensure more efficient functioning of funds and exclude possible abuses.

Normative regulation of institutions depends on their type and type. Features of the legal status of budgetary institutions are fixed in Art. 161 BC RF; autonomous - in the Federal Law of November 3, 2006 No. 174-FZ "On Autonomous Institutions" 1 . In some cases, the normative regulation of the activities of institutions depends on their goals. For example, the features of the status of autonomous and budgetary institutions created to support scientific, scientific and technical, innovative activities through its financial support are established by the Federal Law of August 23, 1996 No. 127-FZ “On Science and State Scientific and Technical Policy” . In addition, special laws have been adopted that fix the specifics of specific institutions, usually federal budget ones, and, in fact, individualize their status based on the areas and methods of their activity. An example is the Federal Law of September 27, 2013 No. 253-FZ "On the Russian Academy of Sciences, the reorganization of state academies of sciences and amendments to certain legislative acts of the Russian Federation" .

There are also a number of laws that establish the specifics of the legal status of autonomous non-profit entities created for the implementation of certain publicly significant goals. Thus, the National Agency for the Development of Qualifications, founded by all-Russian associations of employers, all-Russian associations of trade unions and the Russian Federation, operates in accordance with the Federal Law of July 3, 2016 No. 238-FZ "On the Independent Assessment of Qualifications" .

The civil law status of religious organizations is determined by the Federal Law of September 26, 1997 No. 125-FZ “On Freedom of Conscience and Religious Associations”, which takes precedence over the norms of the Civil Code of the Russian Federation (clause 2, article 123 26 of the Civil Code of the Russian Federation). Certain issues of formation of the property of religious organizations are regulated by the Federal Law No.

November 30, 2019 No. 327-FZ "On the transfer to religious organizations of property for religious purposes, which is in state or municipal ownership" 1 and other acts adopted in its development .

Due to the absence in the Civil Code of the Russian Federation of norms dedicated to public law companies, the main act determining their civil law status is the Federal Law of July 3, 2016 No. 236-FZ “On Public Law Companies in the Russian Federation and on amendments to certain legislative acts of the Russian Federation” . This document regulates the creation of an NPO in the appropriate form, the procedure for the formation and expenditure of its property, and fixes the features of the company's management.

The procedure for the establishment and operation of bar associations of constituent entities of the Russian Federation and the Federal Chamber of Lawyers of the Russian Federation, as well as bar associations created in the form of a bar association, a law office or a legal consultation office and acquiring the status of a legal entity, is determined by the legislation on advocacy and advocacy (paragraph 4 of article 123 16-1, paragraph 3 of article 123 16 2 of the Civil Code of the Russian Federation), and above all by the Federal Law of May 31, 2002 No. 63-FZ “On Advocacy and the Bar in the Russian Federation” .

The legal status of the notarial chambers of the constituent entities of the Russian Federation and the Federal Notarial Chamber, the features of their creation and activities are determined by the legislation on notaries (clause 4 of article 123 16 "of the Civil Code of the Russian Federation), namely the Fundamentals of the legislation of the Russian Federation on notaries, approved by a resolution of the Supreme Council of the Russian Federation of February 11 1993 No. 4462-1.

State corporations are created by the Russian Federation to carry out social, managerial or other socially useful functions on the basis of a specially adopted federal law, in connection with which the status of each corporation is unique. The law determines the directions and principles of the activities of a particular state corporation, the procedure for the formation of its property and its regime, fixes the structure of the bodies of the corporation and their competence, etc. Currently, federal laws No. 215-FZ of July 13, 2015 “On the State Corporation for Space activities of Roskosmos”, dated December 1, 2007 No. 317-FZ “On the State Corporation for Atomic Energy Rosatom”, dated November 23, 2007 No. 270-FZ “On the State Corporation for Promoting the Development, Production and Export of High-Tech industrial products "Rostec" 1, dated July 21, 2007 No. 185-FZ "On the Fund for Assistance to the Reform of Housing and Communal Services", dated May 17, 2007 No. 82-FZ "On the Development Bank", dated December 23, 2003 No. 177-FZ "On insurance of deposits of individuals in banks of the Russian Federation" .

In the system of legal regulation of NPOs, one can single out acts that establish some general rules for a group of organizations created in various forms, but having similar goals and areas of activity. For example, non-profit organizations (public organizations, foundations, associations, etc.) created to carry out charitable activities are recognized as charitable. Their status in the appropriate capacity is determined by the Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations" (hereinafter - Federal Law No. 135-FZ). This Law not only establishes the basis for the legal regulation of charitable activities and determines the possible forms of its support, but also establishes the specifics of the activities of charitable organizations.

NPOs established in the form of a foundation, an autonomous NPO, a public organization or a religious organization that form endowment capital from part of their property and transfer it to trust management for the subsequent use of the income received for certain socially beneficial purposes are subject to the uniform provisions of the Federal Law of December 30 2006 No. 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations" and other acts.

The activities of NCOs of a public nature, which they carry out outside the framework of civil law regulation, are also subject to special regulation. For example, relations arising in connection with the holding of various public events for the purpose of free expression and formation of opinions, as well as making demands on various aspects of the political, economic, social and cultural life of the country and foreign policy issues, are regulated by the Federal Law of April 19, 2004 No. No. 54-FZ "On meetings, rallies, demonstrations, marches and picketing" .

As noted, the change in the norms of the Civil Code of the Russian Federation on NPOs was not accompanied by an update of other federal laws regulating the activities of NPOs of specific forms, which led to inconsistency in acts and the emergence of additional problems in the field of law enforcement. In addition, Federal Law No. 7-FZ contains an inaccuracy, in order to understand which it is necessary to analyze the relationship between the concepts of "public association" and "non-profit organization".

The Civil Code of the Russian Federation and Federal Law No. 7-FZ proceed from the fact that all NPOs are legal entities, i.e., they equate the concepts of an NPO and a non-profit legal entity. Meanwhile, other acts allow the creation and operation of NPOs that do not have the rights of a legal entity. In particular, in accordance with the Federal Law “On Freedom of Conscience and Religious Associations”, religious associations may be created in the form of religious groups and religious organizations. In turn, a religious group is a voluntary association of citizens formed for the purpose of joint confession and dissemination of faith, carrying out activities without state registration and acquiring the legal capacity of a legal entity. Consequently, there can be no such form of NPO as a religious association. Quite rightly, the Code establishes that only a religious organization is a non-profit organization.

In addition, in accordance with the Federal Law "On Public Associations", not all public associations are non-profit organizations, since it establishes that the right of citizens to create public associations is exercised both directly through the association of individuals and through legal entities - public associations. Only if public associations are registered as legal entities do they become NCOs.

Thus, all public associations are NPOs in essence, but not all public associations are regulated by Federal Law No. 7-FZ, and in this sense they cannot be non-profit organizations. In some works they are called non-commercial formations 1 .

A feature of the legislation on NPOs is the differentiation of the statuses of NPOs operating in the same organizational and legal forms. Federal Law No. 7-FZ identifies types of NPOs that have significant regulatory features. Depending on belonging to a certain type, in some cases NCOs are burdened with additional obligations and have restrictions on their rights, in other cases they are entitled to priority support from public authorities and can enjoy tax and other benefits.

It should be noted that in accordance with Part 4 of Art. 13 of the Constitution of the Russian Federation, public associations are equal before the law. Special regulation of the specific activities of individual public associations should be justified by constitutionally significant goals, which is not always observed in the legislation.

The very first law that singled out a special category of non-profit organizations that needed state support was the Federal Law of June 28, 1995 No. 98-FZ “On State Support for Youth and Children's Public Associations”. Then Federal Law No. 40-FZ of April 5, 2010 “On Amendments to Certain Legislative Acts of the Russian Federation Concerning Support for Socially Oriented Non-Commercial Organizations” amended Federal Law No. 7-FZ, as a result of which a new category of NPOs was introduced - socially oriented NGOs. These organizations are engaged in solving social problems, including in the field of charity, education, sports, etc. Socially oriented NGOs are those established in the forms prescribed by law and carrying out socially useful activities in accordance with the constituent documents.

In Art. 31 1 of Federal Law No. 7-FZ defines a list of activities that are socially oriented 1 . It should be noted that this list is constantly expanding.

In addition, in practice there is some uncertainty regarding the exact attribution of the scope of work of NCOs to one or another socially oriented activity specified in the legislation. For example, a legislative initiative has appeared to ban the activities of military-patriotic associations and associations engaged in public work on military-patriotic education, financed from foreign sources specified in paragraph 6 of Art. 2 of Federal Law No. 7-FZ. But in the current legislation there is no normative definition of activities related to the military-patriotic. Analyzing Art. 31 1 of Federal Law No. 7-FZ, we can conclude that public associations can engage in patriotic and military-patriotic education -

These are two different areas of activity. In addition, in accordance with Decree of the Government of the Russian Federation of July 24, 2000 No. 551 "On military-patriotic youth and children's associations" 1, the main tasks of these associations include a wide range of activities, which include the physical development of youth and children, the formation of a healthy image life, studying the history and culture of the Fatherland and native land. Thus, in practice, the adoption of such a norm may lead to an ambiguous understanding of the provisions of the federal law and legal uncertainty regarding the prohibition of the activities of public organizations.

The legislative definition of the category of socially oriented NGOs at a certain stage contributed to the structuring of the non-profit sector and the allocation of those organizations that, according to the charters, carry out socially useful activities and are part of civil society. According to the Civic Chamber of the Russian Federation, the inclusion of NPOs in the number of socially oriented ones occurs without prior notice: all non-profit organizations whose statutory documents contain at least one of the areas of activity specified in the Law on Non-Profit Organizations are entitled to this. As a result, the concept of a socially oriented NPO turned out to be blurred: both those NPOs that provide real assistance to the population and organizations that do not carry out any social work fell into this category. A study of the third sector, conducted by the Civic Chamber of the Russian Federation, showed that there are many times fewer socially oriented NGOs that actually work than those who have received such a status: out of 130,000 socially oriented NGOs, the majority do not implement socially significant projects or even exist only on paper.

In particular, in order to solve this problem, amendments were made to Federal Law No. 7-FZ and a new category "non-profit organization - provider of public services" was introduced, which has the right to receive priority support measures in the manner prescribed by federal laws, other regulatory legal acts of the Russian Federation, as well as regulatory legal acts of the constituent entities of the Russian Federation and municipal legal acts. In accordance with Art. 2 2 of Federal Law No. 7-FZ, a non-profit organization that performs socially useful services can be recognized as a socially oriented NPO that has been providing socially useful services of adequate quality for one year or more, which is not an NPO that performs the functions of a foreign agent, and does not have debts for taxes and dues, as well as other obligatory payments provided for by the legislation of the Russian Federation.

It should be noted that the introduction of a new, “improved” type of NPO that contributes to the performance of social functions by the state, in addition to the existing ones, is not the most effective way to build normative regulation of the NPO system.

The normative lack of elaboration of the introduction of a new type of NPO is obvious. The new norms of Federal Law No. 7-FZ do not contain precise criteria for classifying organizations as a non-profit organization providing publicly useful services, and not as a socially oriented organization. The indicator of "proper quality" of the performance of services has not been established, determining the degree of quality of services, classifying them as "proper quality" depends on the discretion of the law enforcer. In support of this thesis, an example of emerging practice can be given. According to the monitoring conducted by the Civic Chamber of the Russian Federation, as of October 18, 2015, socially oriented NGOs were included in the registers of social service providers in 34 constituent entities of the Russian Federation. In total, 150 socially oriented NGOs are included in the registers. In most regions, one or two NPOs are included in the registers, and in the Republic of Bashkortostan - 57 (most socially oriented NPOs were created in 2015 with the support of the regional Ministry of Labor and Social Protection) 1 .

The introduction of a new form of public associations, requiring priority support at all levels of public authority, can be assessed as excessive, taking into account the current system of legislative acts regulating the provision of state and municipal assistance to public associations 2 . For more effective

For effective state support, it is necessary to more clearly define the system of NGOs that need a special status.

The presence of a problem with the legislative regulation of NPOs is noted not only in the legal literature. In works on economic problems, one can come across the conclusion that the imperfection of legal norms of various sectoral orientations, the lack of an adequate relationship between them, the approval of legislative provisions that do not take into account the economic and social principles of the functioning of NPOs, entail negative consequences that affect the processes of creating NPOs, and also their activities 1 .

We should agree with the negative assessment of Federal Law No. 7-FZ, which combines in its legal regulation public and state structures, the regime and principles of operation of which are radically different from each other. Moreover, the question arises of the expediency of uniting under the single concept of "non-profit organizations" such significantly different forms of organizations from each other. Such an artificial association is reflected in the legal regulation of NCOs.

The general problems of legislative regulation of NPOs are complicated by the reform of civil legislation in this area, which has led to confusion and inconsistency of federal legislation. The already eclectic NPO system has lost its clarity and logical structure. It is necessary to streamline and harmonize the system of legislation of the Russian Federation on NPOs, which will make it possible to give a new impetus to the development of the NPO sector in the country.

Legislative regulation of NPOs on the territory of the constituent entities of the Russian Federation has its own peculiarities. The current trend in the development of federalism in Russia is characterized by a focus on centralization with the unification of legislation, which cannot be considered a positive phenomenon. One should agree with the opinion of T. Ya. Khabriyeva that if the legislation of the subjects of the Federation turns out to be too limited, then this may weaken their initiative in developing their legal framework and cast doubt on the federal nature of the state 1 .

Legislative practice in the field of NPO regulation follows the path of detailed regulation of almost all legal relations at the level of federal legislation. This is due to objective reasons. In accordance with the Constitution of the Russian Federation, the regulation and protection of the rights and freedoms of man and citizen (including the right to associate in unions and organizations) falls within the competence of the Federation and is regulated by federal laws. At the same time, the joint competence does not include the establishment of rules on NCOs, which mostly relate to civil, civil procedure, arbitration procedure legislation, since, according to subpara. "o" Art. 71 of the Constitution of the Russian Federation, this legislation is under the jurisdiction of the Russian Federation.

The difficulties faced by the legislative bodies of the subjects of the Federation in identifying areas of legal regulation related to joint jurisdiction, as noted by V. V. Lapaeva, are clearly visible in the example of regional legislation on trade unions. As follows from the meaning of the relevant constitutional and legal provisions, regional laws on trade unions can specify (develop in terms of additional protection of the rights of trade unions and guarantees for their implementation) only norms related to the field of labor law. The norms of civil legislation, which determine the legal status of a trade union as a legal entity in the form of an NPO, cannot be subject to any changes and must fully comply with federal laws.

One should agree with the position of those authors who believe that the organization of many forms of NCOs (for example, the activities of communities of small peoples) can be regulated by regional regulations. In particular, O. V. Romanovskaya emphasizes that the consolidation of the special legal status of these forms is due to their public functions. The status of an NPO as a subject of civil law relations is secondary to its public law purpose. Otherwise, the adoption of regional laws would be illegal.

However, such a delimitation of the powers of the Russian Federation and its subjects leads to a narrowing and growing fragmentation of the regional legal space 1 , i.e., its qualitative and quantitative characteristics change. This is partly due to the already mentioned features of the constitutional fixing of subjects of jurisdiction, and partly to the general trend of Russian legislation as a whole.

For example, after the adoption of Federal Law No. 374-FZ of July 6, 2016 “On Amendments to the Federal Law “On Combating Terrorism” and Certain Legislative Acts of the Russian Federation in Part of Establishing Additional Measures to Counter Terrorism and Ensuring Public Security,” laws on the activities of religious associations in the territory of the subject of the Russian Federation operate only in seven subjects, and about 20 regions have canceled similar acts and have not adopted new ones.

Nevertheless, even under these conditions, the subjects are trying to preserve areas of their own regulation that are important for them. However, these factors significantly affect the volume and quality of legal regulation of NPOs in the constituent entities of the Russian Federation.

Modern regional legislation on NPOs primarily addresses the issues of their state support by the authorities of the constituent entities of the Russian Federation. This conclusion can be drawn by analyzing the subjects of regional regulation on the example of supporting public associations, which are the most massive forms of NPOs.

The basis of the legislation of the constituent entity of the Russian Federation in this area is the laws on state support for youth and children's public associations (adopted in approximately 32 constituent entities of the Russian Federation), on support by state authorities of the constituent entity of the Federation of socially oriented non-profit public organizations (in 54), on voluntary firefighters (in 74), on the participation of citizens in the protection of public order (in 78), on charity and volunteerism (in 26), on the interaction of state authorities of the subject of the Federation and public organizations (in 12), on trade unions (in 15), on support for horticultural , horticultural and dacha non-profit associations (in 17). In addition, the legislation of the constituent entities of the Russian Federation regulates the issues of state support for certain types of public organizations of veterans (in 5), disabled people (in 10), national-cultural autonomies (in 13), Cossacks (in 33), creative unions (in 2), etc. .

Problems of the quality of regional acts quite often arise as a result of the imperfection of federal legislation. One typical example is Federal Law No. 135-FZ. The article of this Law contains a closed list of goals for the achievement of which charitable activities are carried out. In Art. 6 states that a charitable organization is recognized only as one that was created to implement the goals provided for by this Law. However, in Art. 12 stipulates that a charitable organization has the right to carry out charitable activities aimed at achieving the goals for which it was created, as well as aimed at achieving the goals provided for by Federal Law No. 135-FZ. From the wording it follows that these can be different goals. Thus, some provisions of the Federal Law contradict others. It is not clear how the legislator in the subject of the Russian Federation should act in order not to violate the contradictory provisions of the Federal Law.

It should be noted that the list of goals of charitable organizations almost coincides with the list of activities of socially oriented non-profit organizations, given in Art. 31" of Federal Law No. 7-FZ. The complexity, inconsistency and unpredictability of federal legislation on the provision of support by the authorities of the constituent entity of the Russian Federation to public organizations leads to the fact that it is difficult to understand the system and priority of activities, types of public organizations that need to be assisted.

In accordance with Part 2 of Art. 17 of the Federal Law "On Public Associations", the state, represented by the state authorities of the constituent entity of the Russian Federation, supports their activities, legally regulates the provision of tax and other benefits and advantages to them. Support can be expressed in targeted financing of certain socially useful programs of public associations at their request (state grants), in the conclusion of any types of contracts, including for the performance of work and the provision of services, in the procurement of goods, works, services to meet state and municipal needs in within the framework of the implementation of various state programs for an unlimited circle of public associations. Such an order became the subject of regional laws on relations or support for public associations in the regions.

Many constituent entities of the Russian Federation have their own legislative acts to regulate the activities of certain types of public associations, so they are faced with a significant problem. At the same time, in accordance with Art. 2 of the Federal Law "On State Support of Youth and Children's Public Associations", laws were adopted to support these public associations - two types of regulations with very similar subjects of regulation. And after the introduction by federal legislation of such an institution as state support for socially oriented public organizations, a third type of laws appeared with the same subject of regulation, with similar instruments of state assistance. It will be difficult for a regional legislator to include a new type of recipient of state assistance in this system: a non-profit organization - a provider of social services.

Some constituent entities of the Russian Federation adopted more than one law on each issue, as, for example, in the Vologda Oblast. Thus, many regional authorities have adopted several different laws on the issue of regulating support for public organizations. This practice violates accessibility, consistency, consistency, stability and other principles of the regulatory system.

A similar situation is with a number of new regional laws on voluntary fire protection, despite the fact that almost every subject of the Russian Federation has laws on fire safety, implementing Art. 18 of the Federal Law of December 21, 1994 No. 69-FZ "On Fire Safety". Very few constituent entities of the Russian Federation take advantage of the fact that these are the same type of relations and unite the regulation of the fire service, including voluntary, in one act. As a good example of a systematic approach, one can point to the Law of the Ulyanovsk Region of November 9, 2010 No. 181-30 “On Amendments to Certain Legislative Acts of the Ulyanovsk Region on the Issue of Supporting Socially Oriented Non-Commercial Organizations”, Law of the Nizhny Novgorod Region of October 26, 1995 No. 16 -3 "On fire safety", which combines the regulation of fire protection, including voluntary.

When combining norms that are close in content in one normative act, the principle of a single subject of regulation is not always observed. For example, the Law of the Republic of Bashkortostan dated October 31, 1996 No. 53-z “On Supporting the Activities of Children, Teenagers, Youth Clubs and Centers” regulates a set of issues related to these clubs, from their construction and provision of a land plot (Article 7) to directions and forms of activity of clubs (art. 15) and ensuring the rights and social protection of employees of clubs and centers (art. 18). At the same time, in Art. 2 establishes the subject of regulation of the Law - "relations arising in connection with the implementation of measures to support the activities of children's, teenage, youth clubs and centers." Thus, the real content of the Law (on the activities of children's, teenage, youth clubs and centers and their support) goes beyond the subject of regulation established by it, the same discrepancy is reflected in the title of the normative act.

Duplication of norms of regional laws occurs due to the lack of a clear understanding of their own sphere of regulation. The list of activities of socially oriented non-profit organizations that the subjects of the Federation can provide support for is enshrined in Art. 31 1 of the Federal Law No. 7-FZ. The list is not introduced by an imperative norm. This means that the subjects of the Federation independently decide whether or not to provide assistance to organizations that carry out certain types of activities. Moreover, in accordance with paragraph 2 of this article, the laws of the constituent entities of the Russian Federation may establish, along with the types of activities provided for, other types of activities aimed at solving social problems and developing civil society in the Russian Federation. Thus, the subject is provided with ample opportunities at its own discretion to determine those types of activities within the framework specified in the Federal Law, which will be supported.

Some regional laws completely transfer the federal list into the text of the regional law. This is not the best way, since the list is changing, new types of such activities are being introduced, which requires a systematic change in the legislation of the constituent entities of the Russian Federation. But most importantly, in this list, those types of activities that are defined by the subject of the Federation as priorities for the effective development of the territory, the most important and in demand by society, are “lost”. Of the special types of activities that are enshrined in regional laws, the following can be noted: activities to organize the mediation procedure, as well as the implementation of other actions provided for by the Federal Law "On an alternative procedure for resolving disputes with the participation of an intermediary (mediation procedure)" 1 ; perpetuating the memory of famous countrymen, as well as other prominent citizens of the Russian Federation, whose life, labor, creative and social activities are connected with the Republic of Karelia.

The fixing of the main concepts and terms in the regional law, as a rule, causes duplication of existing norms, but can also cause incorrect wording. As an example, we can cite the poorly formulated concept of a non-state NPO in Art. 2 Law of the Republic of Dagestan of February 3

2005 No. 7 "On the interaction of public authorities of the Republic of Dagestan with non-governmental non-profit organizations": the definition literally repeats paragraphs 1 and 2 of Art. 2 of Federal Law No. 7-FZ, which reveals the concept of NCOs, which include state organizations. Such an important characteristic as "non-state" fell out of the definition of the regional Law.

Incorrect formulations often cause discrepancies between regional norms and federal legislation. For example, in Art. 18 of the Law of the Orenburg Region of December 23, 1996 “On Trade Unions of the Orenburg Region, Their Rights and Guarantees of Activity” establishes that the employer allocates funds to trade union bodies for socio-cultural and other work, and also, with their consent, for the maintenance of trade union activists. And only the amount of these deductions is determined by the collective agreement or agreement. A similar provision is contained in Art. 7 of the Law of the Smolensk Region dated December 1, 1999 No. 59-z “On Additional Rights and Guarantees for the Activities of Trade Unions in the Smolensk Region”. We believe that the legislative consolidation of additional obligations of the employer in this case is contrary to federal law. In accordance with the Federal Law of January 12, 1996 No. 10-FZ “On Trade Unions, Their Rights and Guarantees of Activity”, an employer has the right to transfer objects, recreation centers, sports and health centers necessary for organizing recreation, maintaining cultural and educational, physical culture and health-improving work with employees and members of their families. The list of these objects and the amount of deductions to the trade union of funds for their socio-cultural and other work in the organization are determined in the manner and on the terms established both by federal legislation and the legislation of the constituent entities of the Russian Federation, by a collective agreement, agreement. In addition, Art. 377 of the Labor Code of the Russian Federation states that in the cases provided for by the collective agreement, the employer deducts funds from the primary trade union organization for mass cultural and sports and recreational work and can pay the head of the elected body of the primary trade union organization. Thus, federal legislation formulated these norms as dispositive, assuming that this issue can only be resolved by a collective agreement or agreement. However, in these regional laws, the relevant wording allows these norms to be interpreted as mandatory, without interconnection with agreements and collective agreements.

A separate topic for the analysis of the legislation of the constituent entities of the Russian Federation on NGOs is the sphere of regulation of the activities of religious organizations. Paragraph 1 of Art. 2 of the Federal Law "On Freedom of Conscience and Religious Associations" establishes that legislation on freedom of conscience, freedom of religion and religious associations consists, among other things, of normative legal acts of the constituent entities of the Russian Federation. It follows from this that the subject of the Federation has the right to adopt its own laws in this area 1 . The laws of the subjects of the Federation on freedom of conscience are becoming less and less. Most of the subjects of the Federation, as noted above, have canceled their legislative acts. Strictly speaking, there are only seven laws that regulate the complex of legal relations regarding religious freedom, but most of them are extremely small in scope. For example, the Law of the Republic of Adygea dated January 12, 1999 No. 107 “On freedom of conscience and freedom of religion in the Republic of Adygea” is valid, but six of the 23 articles remain in effect, which completely repeat the provisions of federal legislation, so it is difficult to recognize their necessity and regulatory efficiency. Many of the laws that were no longer in force concerned only one issue - missionary activity. Their cancellation is a natural phenomenon, since this issue is regulated at the federal level.

Some regional laws in this area include provisions that can be interpreted as contrary to federal law. For example, from the text of the Law of the Republic of Dagestan dated January 16, 1998 No. 5 “On Freedom of Conscience, Freedom of Religion and Religious Organizations” (hereinafter referred to as the Law of the Republic of Dagestan), the situation with the activities of religious groups on the territory of Dagestan is not clear, since they are simply not mentioned in text of the Law, although the activities of religious organizations are regulated in some detail 1 . In particular, depending on the territorial sphere of activity, local and centralized religious organizations are created (clause 2, article 10 of the Law of the Republic of Dagestan). In the Republic of Dagestan, more than one centralized religious organization of one denomination cannot be registered and it is not allowed to create an Islamic republican religious organization on a national basis (clause 4, article 10). In the latter case, the wording “republican religious organization” is used, although the term “republican” was replaced by “centralized” in all articles (the latest version of the Law of the Republic of Dagestan of December 14, 2015).

Questions also arise regarding the list of duties of a religious organization, enshrined in Art. 25 of the Law of the Republic of Dagestan: to submit, at the request of the registration authority, the decisions of the governing bodies of the religious organization, to allow representatives of the registration authority to attend events, to provide representatives of the registration authority with access to familiarize themselves with the activities of the religious organization in the implementation of its goals and objectives, etc. Federal Law " On Freedom of Conscience and Religious Associations” does not establish the obligations of a religious organization. In accordance with the adoption of the Federal Law of November 28, 2015 No. 341-FZ “On Amending the Federal Law “On Freedom of Conscience and on Religious Associations” and Certain Legislative Acts of the Russian Federation” 1, a rule appeared on the right of state bodies as supervision and control of religious organizations to send their representatives to be present at the events held by the religious organization at the invitation of the governing bodies of the religious organization.

The provision on waqf property that religious organizations can own in accordance with paragraph 3 of Art. 18 of the Law of the Republic of Tatarstan dated July 14, 1999 No. 2279 "On freedom of conscience and religious associations" (hereinafter - the Law of the Republic of Tatarstan). The norm is formulated as follows: "religious organizations have the right to have waqf property, the legal status of which is regulated by federal legislation." However, federal legislation does not regulate such an institution, so a contradiction arises. We believe that the meaning of the article was that it is possible to have waqf property to the extent that this does not contradict the norms of federal legislation.

It is ambiguous to understand the wording of Art. 20 of the Law of the Republic of Tatarstan, which contains a provision securing the right of religious organizations in accordance with the procedure established by the legislation of the Russian Federation, to open medical institutions in addition to a specialized network of trade and consumer services enterprises, taking into account canonical requirements. In our opinion, the legislation of the Russian Federation in the field of healthcare does not contain the definition of "canonical requirements" in relation to medical services. Since there is no definition, questions arise about the scope of canonical requirements, the procedure for their establishment, the possibility of providing medical assistance to persons who do not belong to the specified denomination, etc.

A similar right is enshrined in Art. 7 of the Law of the Republic of Buryatia dated December 23, 1997 No. 610-1 “On Religious Activities in the Territory of the Republic of Buryatia”, which establishes the right of members of religious associations to practice traditional medicine. In addition, this article allows the creation of medical organizations that are maintained and under the care of religious organizations and practicing methods of traditional medicine. The right to engage in traditional medicine has a citizen, but not a religious association as a whole.

A number of conclusions can be drawn based on the study. Many norms of regional laws concerning the right to association duplicate the norms of federal laws, contain legal inaccuracies and incorrect wording, and have technical and legal errors. This is largely due to the shortcomings of the federal legislation itself and the presence of excessive federal regulation. A characteristic feature of this segment of regional legislation is that the laws under consideration almost do not contain norms that directly contradict federal legislation. This is a characteristic feature of modern regional legislation, in contrast to the previous stage of lawmaking in the constituent entities of the Russian Federation. There is a clearly expressed tendency towards a quantitative and qualitative reduction in the subjects of regulation on the issues under consideration. If we evaluate this area of regional legislation as a whole, then the relevant legislation in most regions is fragmented and non-systemic.

The "curtailment" of regional legislative regulation is not due to the fact that there are no legal problems: they are extremely acute and require special attention. There is an obvious need for constant support at the regional level for the development of NGOs, including public ones, since it is most effective to do this exactly where the authorities are closest to the problems of citizens and society. We believe that the situation with lawmaking in the constituent entities of the Russian Federation is due to the lack of a clearly defined field of activity for the regional legislator.

The above indicates the presence of significant shortcomings in the system of sources of legal regulation of the activities of NGOs in Russia. The current stage of reforming the legislation on NGOs in the light of changes in the Civil Code of the Russian Federation has been delayed, which leads to contradictions both with constitutional legislation and within the civil legislation itself and, as a result, ineffective law enforcement practice. To change the situation, in our opinion, the fastest systematization and unification of all legal norms governing the activities of NGOs is required.

For more details, see: Andreev V. K. Development of the concept of a legal entity // Civil law. 2014. No. 4. P. 4.
Since its consolidation, this list has been supplemented four times, the last changes were made by the Federal Law of February 7, 2017 No. 12-FZ “On Amendments to Part One of the Civil Code of the Russian Federation in terms of establishing a separate organizational and legal form for the Federal Notary Chamber and notary chambers of the constituent entities Russian Federation" (SZ RF. 2017. No. 7. Article 1031).
Attempts are being made to recognize homeowners' associations as an independent organizational and legal form of non-profit legal entities. draft federal law No. 711634-6 “On Amendments to Part One of the Civil Code of the Russian Federation and Certain Legislative Acts of the Russian Federation Regarding the Legislative Regulation of the Establishment and Operation of Homeowners’ Associations.” Access from the ConsultantPlus ATP.
See, for example: Federal Law of July 13, 2015 No. 215-FZ “On the State Space Corporation Roscosmos” // SZ RF. 2015. No. 29. Ch. I. Art. 4341; Federal Law of December 1, 2007 No. 317-FZ “On the State Atomic Energy Corporation “Rosatom”” // СЗ RF. 2007. No. 49. Art. 6078.
See part 2 of Art. 2 of the Federal Law of July 3, 2016 No. 236-FZ "On Public Companies in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation" (SZ RF. 2016. No. 27. Part I. Art. 4169) .
See, for example: Federal Law of November 2, 2013 No. 291-FZ “On the Russian Science Foundation and Amendments to Certain Legislative Acts of the Russian Federation” // SZ RF. 2013. No. 44. Art. 5630; Federal Law of October 16, 2012 No. 174-FZ “On the Advanced Research Foundation” // SZ RF. 2012. No. 43. Art. 5787.
A non-profit organization performing the functions of a foreign agent is an organization that participates in political activities on the territory of the Russian Federation and at the same time receives funds and other property from foreign sources - foreign states, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities receiving funds and other property from the indicated sources (except for
See the draft federal law "On Amendments to the Federal Law" On Non-Commercial Organizations" (in terms of bringing it into line with the new version of the Civil Code of the Russian Federation)". Prepared by the Ministry of Justice of Russia, not submitted to the State Duma of the Federal Assembly of the Russian Federation. Access from ATP "ConsultantPlus".
NWRF. 2005. No. 1.4. I.Ct.41.
SZ RF. 2009. No. 29. Art. 3627.
SZ RF. 1998. No. 16. Art. 1801.
SZ RF. 1995. No. 50. Art. 4870.
SZ RF. 2007. No. 49. Art. 6047.
See: Legal entities in Russian civil law: in 3 volumes. Vol. 2: Types of legal entities in Russian legislation / holes. ed. A. V. Gabov. M., 2015. S. 77.
Access from ATP "ConsultantPlus".
See, for example: Bank of Russia Ordinance No. 4083-U dated July 25, 2016 “On the forms, terms and procedure for compiling and submitting to the Bank of Russia documents containing an activity report and a report on the personal composition of credit consumer bodies”
cooperative” // Bulletin of the Bank of Russia. 2016. No. 79; Instruction of the Bank of Russia dated September 24, 2015 No. 3805-U “On the procedure for placing funds from reserve funds of credit consumer cooperatives” // Bulletin of the Bank of Russia. 2016. No. 3; Instruction of the Bank of Russia dated March 26, 2015 No. 3608-U “On the timing and procedure for compiling and submitting to the Bank of Russia the reporting of a housing savings cooperative” // Bulletin of the Bank of Russia. 2015. No. 40.
SZ RF. 1995. No. 21. Art. 1930.
SZ RF. 2001. No. 29. Art. 2950.
SZ RF. 1996. No. 3. Art. 148.
For a detailed analysis of national-cultural autonomy as a special kind of public association, see: Khabrieva T. Ya. National-cultural autonomy in Russia. M., 2003.
3 SZ RF. 1996. No. 25. Art. 2965.
SZ RF. 2007. No. 50. Art. 6242.
SZ RF. 2011. No. 19. Art. 2717.
SZ RF. 1995. No. 48. Art. 4563.
SZ RF. 2007. No. 49. Art. 6076.
SZ RF. 2002. No. 48. Art. 4741.
Gazette of the SND and the Armed Forces of the Russian Federation. 1993. No. 33. Art. 1309.
SZ RF. 2005. No. 50. Art. 5245.
See, for example: Decree of the Government of the Russian Federation of February 26, 2010 No. 93 “On the types of state or other service to which members of farm, village, city, district (yurt), district (departmental) and military Cossack societies are involved” // SZ RF. 2010. No. 10. Art. 1081; Decree of the Government of the Russian Federation of October 8, 2009 No. 806 “On the procedure for attracting members of Cossack societies to carry out state or other service and the procedure for concluding contracts (agreements) with Cossack societies by federal executive authorities and (or) their territorial bodies” // SZ RF. 2009. No. 41. Art. 4791.