What is a non-profit foundation? Ready-made NPOs

According to the Federal Law of January 12, 1996. No. 7-FZ (reissue of the document dated March 21, 2002) “On Non-Profit Organizations” like this is a non-profit organization created by various founders for the benefit of public purposes by combining financial and property contributions. In fact, the concept of a fund arose relatively recently; this type of legal entity is quite young, but, oddly enough, has already become widespread in Russia.

Basic moments

If we compare non-profit foundations with some other non-profit legal organizations, they have a number of certain differences. For example, this is the absence of fund members. An important feature is that the fund is obliged to publish reports on all transactions in which the fund’s property was used.

Because foundations are non-membership, foundation members do not have to manage or monitor the foundation's activities at all. In addition, a non-profit foundation is the full owner of its personal property, and the founders and participants of the foundation do not have the right to this. If we take into account all the factors, then we can fully understand the meaning of supervision over the activities of non-profit foundations. That is why the state forces such funds to print all reports on the work performed.

Legal entities and citizens have the right to establish a non-profit foundation. The Civil Code does not create any framework and does not set certain requirements for the rather subjectively selected composition of the founders of the fund. The state is quite loyal to the choice of participants. The most important rule during the selection of fund participants, the following requirements must be met: local government bodies cannot be included in the management team of a non-profit fund and state power.

The rule is clearly defined. This is prohibited by law. It is also prohibited to participate in various charitable foundations of local governments and state authorities, municipal enterprises and institutions, and government agencies.

Features of the fund's work

The work of the fund is carried out with the aim of creating all the points specified in the charter. In other words, the foundation cannot engage in entrepreneurial activities. Also, the foundation cannot participate in religious foundations as a contributor. An important point in the fund’s charter is that the fund is the sole owner of the property, and all its participants (founders) do not bear any responsibility in the event of debts arising from the fund.

In order to make any changes to the foundation's charter, it is necessary to go through legal proceedings. The liquidation of non-profit foundations is carried out in a similar way. After liquidation, all available property on the fund’s balance sheet cannot be distributed among the founders.

Everyone knows that any socially useful activity various funds needs regular financial expenses, and these expenses are extremely difficult to cover without contributions from fund participants, because the fund’s charter does not allow membership in the fund. Because of this, legislation prohibits non-profit foundations from participating in any entrepreneurial activity both directly and with the help of business companies.

Discounts for Children's Funds

— We will choose the form of the fund wisely.
(Foundation, Charitable Foundation)
— We do not receive refusals from the Ministry of Justice.
— Practical advice on the work of the Foundation.
— We work honestly and meet deadlines.

COST OF SERVICES

Fund registration ( charitable foundation) carried out by the Ministry of Justice of the Russian Federation.
To register a foundation yourself, you need to study the legal provisions of NPOs and fill out the documents correctly. It is necessary to understand that creating a charitable foundation is not an entirely simple procedure. Open a fund, terms of creation of a fund, registration of a fund with one
(sole) founder and several founders - there are many questions! The period for opening a fund depends on the region of registration, but, as a rule, it is 4-5 weeks. This is provided that the documents are passed by the Ministry of Justice without suspension, otherwise, the period for creating the fund is extended by 2-3 weeks. The state duty is not refunded. That is why it is very important to prepare documents correctly and competently.

COST OF SERVICES FOR REGISTRATION OF A FOUNDATION (CHARITABLE FOUNDATION)

Our company provides assistance in registering Funds in the Ministries of Justice: Moscow, Moscow Region, St. Petersburg, Leningrad region, and also prepare documents for all regions of the Russian Federation.

OUR FUND REGISTRATION SERVICES INCLUDE

• Consultation on the establishment of the Fund.
• Preparation of documents for registration of the Foundation - 2-3 days.
• Registration of the Fund with the Ministry of Justice, 4-5 weeks.
• Registration of a registered Fund with the Federal Tax Service.
• Making a seal.

TO REGISTER A FUND, THE FOLLOWING INFORMATION IS REQUIRED

• Name of the Foundation (charitable foundation).
• Information about the head of the Fund (passport data and TIN required).
• Information about the founders - individuals (passport data and TIN required).
• Address of the Foundation's location (you can use the home address of the head).

• Contact phone number for government agencies.

OPERATING PROCEDURE

• You provide us with information and documents in person or by email.
• We sign the contract.
• You make an advance payment.
• We are sending you the Foundation's charter for approval.
• After approval of all documents, we submit them for registration with the Ministry of Justice of the Russian Federation.
• We receive the registered documents and hand them over to you according to the acceptance certificate.

REGISTRATION FOUNDATION (CHARITABLE FOUNDATION), STEP-BY-STEP INSTRUCTION

You have decided to open a fund. The question arises - where to start? How to open a charitable foundation in Russia step by step?
We are offering to you step by step instructions upon registration of the fund.
1. First of all, you need to decide type of fund. As a rule, there are doubts about what is better to open: a foundation or a charitable foundation? What is the difference between a simple foundation and a charitable foundation?
So, the main difference between a foundation and a charitable foundation is that 80% of the amount charitable donations a charitable foundation is obliged to spend it for statutory purposes, while a simple foundation has no such restrictions.
2. It is necessary to decide on founders of the fund. The question often arises whether it is possible to register a fund with one founder. Yes, the Ministry of Justice skips the registration of a fund with one (sole) founder.
3. It is necessary to form controls.

Fund management.
The governing bodies and structure of the fund are determined by its founders and are prescribed in the charter of the fund. It is necessary to work out in detail the procedure for forming the fund's management bodies. It is important to know that the governing bodies must be formed by the time the fund is created.

The board of the fund with one founder.
There are some peculiarities when forming the board of a foundation (charitable foundation) with one founder. The fact is that, by law, the fund’s board must include no more than 1/3 of the fund’s employees. As a rule, the head of the fund (president, chairman) is the initiator of the creation of the fund and, therefore, he must also be a member of the fund’s board. The head of the fund is considered an employee of the fund, even if he is not paid wage! What to do in this case? Everything is very simple, you need to add two more people to the fund’s board. And then the legal order will be respected.

Foundation Board of Trustees.
The fund's board of trustees is a mandatory body of the fund. The Board of Trustees oversees the activities of the fund and its officials. Members of the fund's board of trustees are not elected from among the fund's participants. A board of trustees consisting of at least 3 people is formed. The board of trustees cannot include the founders and employees of the foundation.
4. It is necessary to decide on address of the Foundation's location. The founder's residential premises may be the legal address of the foundation.
5. It is necessary to decide on types of activities and goals creation of a fund.
6. Think over fund name.
7. Once all the main points have been determined, it is necessary collect a set of documents and submit it to the Ministry of Justice of the Russian Federation for registration.

DOCUMENTS SUBMITTED TO THE MINISTRY OF JUSTICE FOR FOUNDATION REGISTRATION

• Application form 11001.
• Charter of the Foundation.
• Protocol/decision on the establishment of the Fund.
• Documents confirming the use of a legal address.
• Notification about the use of the simplified tax system.
• State duty for 4000 rubles.

LEGAL STATUS OF THE FOUNDATION

So what is a charitable foundation?
Foundation (charitable foundation)- a non-membership organization created by citizens or legal entities for the purpose of forming property on the basis of voluntary contributions and other receipts not prohibited by law for the use of this property for social, charitable, cultural, educational and other publicly useful purposes.
The legal status of the Foundation is regulated by the Law “On Non-Profit Organizations” No. 7-FZ of January 12, 1996. The main document of the charitable foundation is the foundation’s charter.

SAMPLES OF DOCUMENTS FOR CREATION OF A FUND

• charitable foundation (template).
• on the creation of a charitable foundation.

THE MOST COMMON CATEGORIES OF REGISTERED CHARITABLE FOUNDATIONS

• Charitable foundations for helping children, orphans, orphanages.

• Charitable foundations to help sick and socially needy people.
• Charitable foundations in the field of sports development, assistance to athletes and propaganda healthy image life.
• Charitable foundations in the fields of science, art, theater, music and other cultural fields.
• Charitable foundations for homeless animals.
• Narrowly targeted charitable foundations named after famous personalities.

DIFFERENCES THE FOUNDATION FROM OTHER NGOs

• Compared to other non-profit organizations, the foundation has certain features:
• Lack of membership in the fund.
• The fund's obligation to publish reports on the use of property.
• Fund participants are not required to participate in the activities of the organization.
• The founder (participants) have no rights to the fund's property.
• The Fund can carry out those types of entrepreneurial activities that do not contradict the goals of its creation and are prescribed in. The Foundation may create business entities for these purposes.
• Liquidation of the fund is possible only through judicial procedure.

Liquidation of the fund possible in the following cases:

• Insufficiency of the fund's property to achieve the goals of its activities;
• The fund's objectives cannot be achieved.

If you have any questions about registering a charitable foundation: the difference between a foundation and a charitable foundation, the difference between a charitable foundation and a public foundation, taxation of foundations (difference from commercial organizations), as well as other questions, we will be happy to help you.

CUSTOMER REVIEWS
(section added in December 2018)

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REGISTER - Law firm

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from the client Konstantin Ivanovich

Registration of the Yamalo-Nenets Autonomous Okrug Charitable Foundation (Tarko-Sale)

Konstantin Ivanovich Strymbanu - President of the Northern Lights Charitable Foundation.

I am very grateful to you for the help you provided in registering the Charitable Foundation, I have no words, I have never seen such an attitude towards the matter. Probably God wanted me to turn to you. If all people treated things the way you do, we would have lived in another country a long time ago. Thank you for everything. God bless you!

The Foundation is a unitary non-profit organization with no membership, established by citizens and (or) legal entities on the basis of voluntary property contributions and pursuing social, charitable, educational, cultural or other socially beneficial goals. Consequently, foundations can be charitable, public, cultural, etc.

The property transferred to the foundation by its founders becomes the property of the foundation, and it, in turn, uses this property for the purposes defined and limited by the charter. The foundation also has the right to carry out entrepreneurial activities, but only in accordance with the purposes of its creation. For this purpose, foundations can create business companies or participate in them.

Registration of a foundation with the Ministry of Justice, including registration of a charitable foundation (a charitable organization in the form of a foundation), is carried out by entering the relevant data into the unified state register of legal entities. Documents required for state registration fund are submitted to the registration authority no later than three months from the date of the decision to create such an organization.

The decision on state registration of the fund is made federal body executive power, authorized in the field of registration non-profit organizations, or its territorial body. For Moscow, such a body is the Department of the Ministry of Justice Russian Federation in Moscow. For the cities of the Moscow Region, the executive body authorized to register non-profit organizations is the Office of the Ministry of Justice of the Russian Federation for the Moscow Region.

We offer you professional assistance in registering a non-profit organization, including in the form of a foundation. With the help of our specialists, you can prepare documents for registering a charitable, public or other foundation, as well as directly carry out the procedure for registering the foundation with the Ministry of Justice, as well as enter information about new organization in the Unified State Register of Legal Entities, register it with the tax office, open a personal account, etc. At the same time, such a service as registering a fund and its price will pleasantly surprise you with its quality and attractive cost.

Basic cost of fund registration

If you want to register a charitable or other foundation, then its cost will depend on the approved price for these services, as well as on the need to obtain additional services: making a seal, opening a bank account or government account. registration with more than five founders, etc.

Additional fund registration options

In order to begin processing documents for registering a fund, you need to enter into an agreement for the provision of legal services and provide the following information:

• name of the fund;
• the purposes for which the organization is registered;
• types of activities of the fund;
• information about the founders of the fund (for individuals - copies of passports; for legal entities - copies of constituent documents);
• procedure for managing the fund (structure, composition, name of management bodies);

In addition, to register a fund, you must provide documents confirming the location of the fund. In the absence of such documents, we can provide a legal address for registering the fund.

Our company’s package of services for fund registration includes:

• preparation and execution of foundation documents;
• payment for everyone established fees and duties;
• carrying out the registration procedure with the Federal Registration and Federal Tax Service;
• obtaining a certificate of state registration of the fund, a certificate of inclusion of the fund in the Unified State Register of Legal Entities;
• obtaining a certificate of registration with the tax authority and extra-budgetary funds;
• receiving a letter from Goskomstat;
• printing production.

Our specialists will provide you with professional assistance in registering a fund. In addition, we offer a number of additional services for registration and support of a non-profit organization in the form of a public or charitable foundation.

Additional services provided during fund registration

Registration of a charitable foundation

The procedure for registering a charitable foundation states that the founder of a charitable foundation can be an individual or a legal entity, a commercial and non-profit organization, both in the singular and in the form of an association. It is also important that the founders are determined only once - when the fund is created, and subsequently their number cannot be increased. The charitable foundation has no membership and exists only thanks to voluntary contributions from those wishing to do so. In this case, the property transferred to the charitable foundation by its founders is its full property. Registration of a charitable foundation is also carried out with the Ministry of Justice, as is the creation of other non-profit organizations.

The main difference between a charitable foundation and other forms of non-profit organizations is that a foundation is just an association of property used to achieve goals, but not an association of individuals or legal entities, unlike other non-profit organizations. The main document of a charitable foundation is the Charter. Charitable foundations are also required to publish a report every year on the assets used. We should also not forget that it is mandatory for the fund to create a board of trustees - the main governing body.

Registration of a public fund

The main condition for creating a public fund is that this association is organized on a voluntary basis and serves not only the mercantile interests of the organization’s participants. Of course, a public foundation can also engage in commercial activities, but only to achieve the goals stated in the organization’s charter. The decision to create a fund, as well as its charter, are approved at the first meeting of the organization. Registration of a public fund is also carried out with the Ministry of Justice.

Creating a charitable, public or other non-profit foundation is a rather labor-intensive procedure that requires knowledge of many legal and registration subtleties, therefore, not every person can open a foundation without certain experience and skills, so we offer such a service as a state one. registration of the fund in Moscow. Despite the fact that a foundation is a legal entity, it, as a non-profit organization, has its own peculiarities of creation, or rather its own registration procedure, first with the Ministry of Justice, and then as a legal entity with the Federal Tax Service, in extra-budgetary funds, etc. At the same time, register a non-profit foundation working with our company will be not only profitable for you, but also reliable, because we always provide guarantees for all our services. Contact only professionals!

The fund is one of the forms of a unitary non-profit organization, the activities of which are aimed not at making a profit, but at achieving certain socially or socially significant goals. The foundation can be established by both individuals and legal entities, on the basis of voluntary property contributions.

Both commercial and non-commercial Russian or foreign enterprises can act as legal entities.

The Foundation has the right:

• open representative offices throughout Russia;
• have company symbols (letterheads, emblem, etc.);
• have bank accounts;
• participate in the activities of other NPOs with similar goals;
• carry out entrepreneurial activities if this is necessary to achieve the goals specified in the foundation’s charter.

The Foundation must:

• maintain your own budget and balance sheet;
• have a statutory seal with the full name;
• keep full records of income and expenses, as well as property received or acquired during the existence of the fund;
• give up-to-date information about the activities of the organization to the founders and tax authorities.

Difference between a foundation and other non-profit organizations

The fund is characterized by:

• lack of membership;
• absence ;
• voluntary property contributions;
• annual provision of reports on the use of your property;
• carrying out business activities that correspond to the goals specified in the charter;
• lack of possibility of reorganization (with the exception of cases provided for in paragraph 4 of Article 123.17 of the Civil Code of the Russian Federation).

Another important feature of the fund structure is lack of possibility to increase the number of founders upon completion of registration. In addition, all founders, except for the board of directors, lose the opportunity to directly influence the work of the organization.

Depending on the purpose of creation, funds can be following directions:

• cultural;
• social;
• charitable;
• educational.

In order to achieve their goals, foundations have the right to carry out commercial activities, but only in the case of establishing your own or participating in already created business companies.

Types and features

The most common types of foundations are public, charitable and autonomous non-profit organizations.

Under charitable foundation means an NPO created by combining voluntary property contributions and directing these funds to implement one or another charitable activities.

Funds raise funds for charity using one of the following methods:

1. They look for a sponsor or appoint a philanthropist as a founder, which can be an individual, an organization or a state.
2. They independently earn money to carry out statutory activities.
3. Receive grants or funding from other non-profit organizations.
4. The fund's funds are invested in, etc.

The foundation's charter must reflect that it created directly for the implementation of socially significant goals through charitable activities. Such actions do not include help and support political parties and commercial organizations.

In addition, the charter determines the procedure for distributing property if liquidation proceedings are initiated against the fund. If this procedure is not reflected in the charter, the decision on the procedure for using the property remains with the liquidation commission.

The main difference between a charitable foundation and others is that it cannot be transformed into a business company or partnership. It is also important to note the following points regarding the finances of a charitable organization:

• it is forbidden to spend more 20% all funds spent per year on salaries of the administrative and managerial staff of the fund (the limitation does not apply to the salaries of employees directly implementing charitable programs);
• from 80% Fund donations are subject to distribution for charitable purposes within a period not exceeding one year from the date of receipt Money to the fund account.

Both citizens and legal entities have the opportunity to establish a fund, since the Civil Code does not regulate any special requirements. The only restriction is that government bodies and municipal enterprises cannot be participants in charitable organizations and foundations.

The registration process of a charitable foundation is carried out entirely by the territorial bodies of the Ministry of Justice of Russia, based on the following documents submitted:

1. Applications in form No. RN0001.
2. Constituent documents, in particular, the charter (in triplicate), the protocol of establishment and the constituent agreement.
3. Receipts for payment of state duty in the amount of 4,000 thousand rubles.

Public fund, unlike a charity, is a voluntary, self-governing, non-profit organization created to implement the goals and objectives set out in the charter.

Other salient features:

• at least three founders, and these can be both individuals and legal entities (mainly public associations);
• participants and founders public organizations and funds cannot be government bodies and municipal enterprises.
• the opportunity to begin carrying out its statutory activities from the moment the founders make a decision to found the fund, approve the charter and determine the governing bodies (in this case, it will not be a legal entity);
• legal capacity arises upon completion of the state registration process (which is somewhat different from the process).

Types of funds by territorial basis:

• international level(at least one branch or division must be created and operate in foreign countries);
• all-Russian level(when creating branches or divisions on a larger territory of the regions of the Russian Federation);
• interregional level(when creating branches or divisions in the territory of some regions of the Russian Federation);
• regional level(when creating branches or divisions in the territory of one region of the Russian Federation);
• local level(when creating branches or divisions on the territory of a local government body).

The procedure for registering a public foundation occurs in almost the same way as registering a charitable foundation.

The process is carried out by territorial bodies of the Ministry of Justice of Russia on the basis of a notarized application RN0001, as well as a package of mandatory documents, including a decision on the founding of an organization, constituent documents, information about the types of activities carried out, information about the legal address and a receipt for payment of state fees.

Autonomous non-profit foundation is established by a group of persons acting on the basis of an association of voluntary property contributions, the purpose of which is to provide cultural, educational, medical, sports or other services.

Property transferred by the participants of the organization becomes its property. The founders of the fund are exempt from mutual obligations and have the right to use the organization’s services on an equal basis with other persons.

Foundation documents:

• charter;
• memorandum of association.

It is permissible for an autonomous non-profit foundation to carry out entrepreneurial activities if this activity corresponds to the purposes of its creation. Upon its liquidation, the remaining property is distributed among the participants of the organization; the same rules apply as for withdrawal from the fund.

Registration procedure and required documents

Step-by-step instructions for registering a fund consist of the following steps:

The average duration of the procedure is one month. The fee charged for registration is 4,000 rubles.

Package of documents required for fund registration:

1. Statement RN0001 with signature, full name, address permanent place residence and telephone number of the applicant (two copies). One copy must be notarized, the second must be bound and certified by the founder. Since the main activity of the fund is to receive and direct funds for statutory purposes, the statement indicates 65.23.
2. Constituent documentation of the foundation(charter) in triplicate. The charter of a registered fund, in addition to basic information, must include the name (directly using the word “fund”), the purpose of creating the organization, information about the governing bodies of the fund, reflecting the procedure for appointment to managerial positions and the procedure for dismissal from them, and the location of the registered fund. on the distribution of property in the event that a liquidation procedure is launched, Protocol on the founding of the organization (two copies): if there are two or more founders, it must be drawn up as a protocol of the meeting of founders; in the case of one founder, it must be drawn up as a decision of the sole founder.
3. Organization address(two copies) - in the form of a lease agreement with copies of the certificate of ownership or letter of guarantee attached.
4. Information about the founders of the organization(two copies), including the following information for individual— Full name, registration address and telephone number, for legal entity- , Taxpayer Identification Number, full name, location address and telephone number.
5. Original and copy of duty payment receipt.

All documentation submitted to the Ministry for registration must be stitched, numbered and signed on the firmware by the applicant. Submission of documents can be carried out either personally by the applicant or through an authorized representative (using a power of attorney executed in accordance with current legislation).

The fund registration process takes about 30 days. After this period, appropriate changes are made to the Unified State Register of Legal Entities, a certificate is issued and the fund is officially considered registered.

Further steps consist of registering with extra-budgetary funds, resolving issues with opening accounts, obtaining a seal and statistical codes and implementing other organizational measures.

Difficulties

Registering a fund is a complex and lengthy process, and not everyone can successfully complete this task. The main difficulty is that registration of NPOs is carried out by the Ministry of Justice, which regularly changes regulations. According to statistics, most refusals occur due to non-compliance of the submitted documents with established standards or errors made during the preparation of documents.

In addition, increased requirements are imposed on the legal address of the registered fund, and this is not always given due attention. Despite all the difficulties, every year in our country a large number of foundations and non-profit organizations, and the only way to avoid refusal is carefully check documents for compliance with the standards established by the Ministry of Justice.

Additional information on registering a fund can be found in this video.