is an organization whose purpose of functioning is not to make a profit, but to fulfill cultural, educational, and charitable tasks. Such tasks can be the protection of the rights of citizens, the development of sports and propaganda healthy lifestyle life, meeting the spiritual needs of citizens.
Non-profit firms have a number of features that are not characteristic of commercial organizations:
List of possible legal forms non-profit enterprises appears in the Federal Law "On non-profit organizations". The following forms are possible:
- public organizations- involve membership;
- movements- do not have membership;
- institutions– the purpose is to protect the interests of the participants;
- amateur bodies- such organizations are formed to solve social problems members (search for housing or work);
- Political Party- is formed on an explicit basis and is guided by the goal of representing the interests of citizens in the authorities.
Sets satisfaction as the goal material needs;
Can be engaged in entrepreneurship - income is distributed in equal shares between members or goes to pay for the needs of the association.
- legal entities can also establish a fund;
- the foundation does not involve membership;
- the foundation is obliged to regularly publish reports on how the property transferred to it is used.
The Foundation finds a patron (sponsor) who donates money to charity. The state can also act as a patron.
The fund makes money on its own.
A combination of both methods is also possible.
A charitable foundation as a form of non-profit organization has the following features:
Authorities and local governments are deprived of the opportunity to participate in a charitable foundation.
The structure does not provide for membership.
A prerequisite for a charitable foundation is the formation of a controlling authority, which is called board of trustees.
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Our society is governed by the laws of the state. Any organization must have legal status, according to the Civil Code of the Russian Federation. But what if you decide to organize a society not for profit, but for patriotic or good intentions? Such an organization is also needed. How non-profit organizations differ from commercial entrepreneurship, what are the goals of creation and characteristics, as well as examples - we will consider all this in more detail below.
Not every reader understands what an NGO is and what its members do.
More than ten legal forms are classified as NGOs. Here are some of the most popular:
The main goals of the formation of NCOs are regulated by the law of the Russian Federation No. 7-FZ. The goals may be different, but the main thing is the creation without material benefit in the future for members of NPOs and social orientation. It means , that the founders of the company must have general idea and pursue one goal that will not bring them income.
The goals may be different, but the main difference from commercial companies is the creation without material benefits in the future for members of the NPO and the social orientation.
NCOs are formed only in certain forms, which are regulated by the law of the Russian Federation. Therefore, the possibilities of a non-profit company are not unlimited. NCOs function independently, as legally independent entities, but have their own characteristics.
There is a material and economic part on the company's balance sheet, but the fixed capital is formed from, or. An NPO, just like a commercial organization, is responsible for its obligations, which is its property. But the features of functioning differ from their commercial organizations. Owners do not try to benefit for personal benefits. All functions are performed for the sake of an ideological, religious or social goal.
The NPO expresses the objectives of its activities through program projects. The software project of a non-profit company is aimed at the implementation of a specific mission or social goal. The main requirements for NCOs are that the profit received by the company must be directed to the intended purpose. For example: if funds are raised to treat children for cancer, the money should be directed to the accounts of clinics where small patients are treated, or to pay for medicines.
Not always the profit of a non-profit organization is not divided between its owners. Exceptions include consumer cooperatives. They can share the profits according to the plan, for example, the contributors contribute a certain amount per month, the total contribution is divided among the families that are first in line to purchase a home. Therefore, according to paragraph 3 of Art. 1 of the Federal Law on NGOs, this requirement does not apply to them.
But the activities of such organizations are carried out in accordance with special documents, for example, Law No. 193-FZ on agricultural cooperation.
Non-profit organizations are allowed to engage if the proceeds go to the general fund and are directed to the goals that are indicated in the program projects. Many NGOs are forced to engage in entrepreneurship, as the money raised keeps them afloat. If it is necessary to expand commercial activities, then NPOs have the right to participate in business companies, even if the goals of your company and the HO do not coincide.
Non-profit organizations are allowed to engage in entrepreneurship if the proceeds go to the general fund and are directed to the goals that are indicated in the program projects.
Unlike commercial companies, some forms of NPOs can carry out their work without registration. In this case, the NPO is not an independent legal entity. That is, it has no property and is not entitled to conduct transactions on its own behalf, to participate in litigation.
Not all forms of NCOs, unlike commercial companies, can be applied. This is regulated by the Federal Law of October 26, 2002 "On insolvent bankruptcy". Upon liquidation, the property of an NPO is not divided among all participants.
NPOs can be created both for an indefinite period and for a period of time until the planned goal is achieved. The rest of the functions of an NPO does not differ from a commercial company. Some activities also require a license.
Control of internal funds of NPOs is carried out in accordance with. This is the main and most important document for a non-profit company. It is claimed higher authorities they can also make changes to it. Estimates are prepared for individual projects, which are reflected in the financial plan. The most common form of a financial plan is a budget. A non-profit organization cannot go beyond the budget.
In practice, NGOs use several types of budget:
The budget is compiled by the accountant and the NPO and approved by the general council. This is the main management document of the NPO. Just like in a commercial company, an NPO is drawn up, which spells out the rights and obligations of all project participants (). Charter of the NPO and financial plan required for registration of an NGO. Unlike commercial organizations, the participants of the company do not receive profit, therefore, it is rented out in the form of an estimate, where income covers expenses.
Reporting documentation is submitted in the form of an estimate, where income covers expenses.
Sources of financing for a non-profit company can be the following injections:
Most often, financial receipts are formed at the expense of membership fees of NPO participants or in the form of voluntary donations. The amount of membership fees must be indicated in the founding documents of the NPO. Large sums from the founders can be contributed to certain projects or to achieve a specific goal. Non-earmarked contributions are also allowed.
Donations differ from voluntary contributions in that any interested citizen can contribute the amount, and not just NPO members. Not only money is considered a donation, but also the transfer of things and other forms of ownership from citizens to NGOs. The state does not limit the types of donations.
For example, the famous singer Alexander Malinin donated an apartment in Moscow to the Podari Zhizn foundation. The property has become the property of an NGO and is being used as free temporary housing for parents from other cities whose children are being treated at a Moscow oncology center.
The NPO must spend 80% of the funds received for the planned purposes. This is written into the company's articles of association. An estimate is made at the end of the year.
It is not difficult to organize an NPO, since some forms do not need to be registered. But, if you decide to create a company that will be a legal entity and have its rights and obligations, it is worth collecting documents. For registration, you need to prepare a charter, a list of founders, passports and a financial plan for your company. Profits from your activities should go to expenses that are aimed at achieving a social or religious goal. indicated in the estimate, which is attached to the income statement.
Differences between forms non-profit organizations are defined in the Russian legislation by a wider set of features compared to commercial organizations. These features include the nature
goals of the organization,
property rights of the founders,
the composition of the founders,
presence or absence of membership in the organization.
The ban on the distribution of profits is the same for all forms of non-profit organizations. However, legislation in countries with market economy usually contains positive characteristics of the possible goals of the creation and activities of this enterprise. European and American legislation distinguishes between three types of purposes, namely the benefit of society and the public interest, the benefit of its members and the provision of mutual benefit, religious purposes.
To the number goals or activities, which are considered as beneficial to society, as a rule, include the following: health care, education, science, culture, art, enlightenment, protection of the environment, protection of human rights.
Organizations whose purpose of creation is related to ensuring the interests The members of these organizations are as follows: trade unions and societies, business associations, trade associations and chambers, clubs, veterans' unions, etc.
According to Russian legislation, non-profit organizations can be created to achieve social, charitable, cultural, as well as educational, scientific and managerial goals, for the purposes of protecting health, developing physical culture and sports. Satisfying the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests, providing legal assistance, as well as for other purposes aimed at achieving public benefit. Non-profit organizations include the following:
consumer cooperative
social or religious organization
Non-commercial partnership
autonomous non-profit organizations
institutions
State. corporation
association of legal entities into associations or unions.
This list of forms of non-profit organizations is not exhaustive and may be supplemented by federal laws.
consumer cooperative - voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of its members. The creation of a consumer cooperative is carried out by combining the property share contributions of its members. Members of this cooperative bear subsidiary responsibility for its obligations.
Public and religious organizations are voluntary associations of citizens on the basis of their common interests and to satisfy spiritual or other material needs. Members of public and religious organizations do not retain rights to property transferred to these organizations, including membership fees. They are not liable for the obligations of public and religious organizations in which they participate as members. In turn, organizations are not liable for the obligations of their members.
Non-commercial partnership - is an organization created to assist its members in achieving goals that are not related to making a profit. Property transferred to a non-profit partnership by its members is the property of the partnership. The members of the partnership are not liable for its obligations, and the partnership is not liable for the obligations of its members. Main Feature This form, in comparison with other forms of non-profit organizations, is that when leaving the partnership or liquidating the organization, its former member can receive part of the property within the value of the property contributed by him when joining this partnership.
Fund is used for different meanings. The Foundation as a form of non-profit organization is created on the basis of voluntary property contributions and pursues social, charitable, cultural, educational, scientific, sports and other socially useful goals. A foundation is an organization that does not have a membership. The founders of the foundation lose their rights to the transferred property and the property belongs to the foundation itself. The founders are not liable for the obligations of the fund created by them, and the fund is not liable for the obligations of its founders. In order to control the activities of the foundation, a board of trustees should be created in it, which will supervise its activities, and be appointed by other bodies of the foundation. various solutions and ensuring their execution, the use of the fund's resources and the fund's compliance with the law. At the same time, the board of trustees carries out its activities on a voluntary basis, i.e. free of charge.
Autonomous non-profit organization established by citizens 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, as well as other services. This organization has no membership. The founders of an autonomous non-profit organization do not retain the rights to property transferred by them to the ownership of this organization. The founders are not liable for the obligations of an autonomous non-commercial organization, and at the same time it is not liable for the obligations of its founders. Vieste with the fact that the founders supervise the activities of this organization in the manner prescribed by the statutory documents. At the same time, such an organization should have a supreme collegial governing body. The forms of the foundation and the autonomous non-profit organization are very close. The difference lies in the purpose of creation and in the order of management. An autonomous non-profit organization is created to provide services in the field of education, healthcare, science, etc. The goals of the foundation are more general: social, charitable, cultural and other socially useful goals. The functional role of foundations in market economies is to accumulate money and distribute it by providing subsidies, grants, allowances, and so on.
Institutions are a non-profit organization owned by its founder. Institutions can be state, municipal and private. The owner fully or partially finances the institution and bears subsidiary liability for its obligations. The institution uses the property of the owner in accordance with the purposes of its creation. Accordingly, the institution has less autonomy than non-profit organizations of other forms.
State Corporation is a non-profit organization that does not have membership, created on the basis of federal law by the federal government body to carry out social management and other socially useful functions. Property transferred to the state corporation becomes its property and the state is not responsible for the obligations of the corporation.
Associations of legal entities are created to coordinate the business activities of their members, as well as to represent and protect their common interests. These organizations are not entitled to engage in activities that bring profit.
Charity organization - this is special kind non-profit organizations that can be created in the form of a public organization, foundation or institution. The activities of such organizations are regulated by the federal law on charitable activities and charitable organizations. The law imposes stricter requirements on charitable organizations than on other non-profit organizations. But at the same time, the state provides charitable organizations with additional benefits in the form of tax incentives. Charitable activity is the voluntary activity of citizens or legal entities for the disinterested or preferential transfer of property to other citizens or legal entities, including Money, disinterested performance of work, provision of services or provision of other support.
A non-state non-profit organization created to carry out charitable activities is registered as a charitable organization, while having a collegiate supreme governing body, whose members perform their duties free of charge. At the same time, there are a number of restrictions on the use of property of charitable organizations.
participation of a charitable organization in households is not allowed. societies with others.
the organization can spend no more than 20% of the total amount of funds spent by it for the financial year on the remuneration of administrative and managerial personnel.
at least 80% of the proceeds received from financial income from non-release operations, proceeds from institutions of a different nature, households should be used to finance charitable programs. companies and incomes from business income permitted by law.
At least 80% of the amount of each charitable donation must be spent by the organization for its main purposes within a period of not more than one year from the date of receipt of this donation, unless otherwise agreed upon for spending the funds transferred.
The founder of a charitable organization may not purchase from it or sell to it any goods, services or works on terms more favorable than in transactions with other persons. Also, charitable organizations are not allowed to use their funds to support political parties, movements, groups and companies. The law establishes requirements for the transparency of the activities of a charitable organization, namely, information on the size and structure of income, property, expenses, remuneration of employees, all this is not a commercial secret, and information on ongoing activities should be available to the public. By revising various forms non-profit organizations in the budget code uses the concept of a budgetary institution.
As budget institution refers to an organization created by public authorities or local governments to carry out managerial, socio-cultural, scientific, technical and similar functions, the activities of which are financed from the relevant budget or state. off-budget fund. Organizations endowed with state or municipal property on the basis of the right of operational management and not having the status of a federal state-owned enterprise are also recognized as budgetary institutions. Thus, all state and municipal institutions are budgetary institutions. The Budget Code requires that the financing of the activities of a budgetary institution from the relevant budget be carried out on the basis of an estimate of income and expenses, which should reflect all types of income and expenses of the institution. The use of budgetary funds should be carried out on the basis of this estimate (in accordance), while the institution retains the right to independently spend only those funds that were received from extrabudgetary sources. At present, to provide the public various kinds services for which the state has assumed responsibility, it is necessary to use an organization that has different economic forms. AT this moment There are 2 legal forms in which state non-profit organizations can be created: state. corporations and institutions. State. the corporation can be used only for the creation of individual federal organizations. State. or municipal institutions are of the type of state-administrative-controlled non-profit organization.
T. about. Currently, there is no legal form of a state non-profit organization that can be classified as a publicly controlled non-profit organization.
This necessitates the creation of a new organizational and legal form that would have the appropriate characteristics and meet the following requirements:
The main purpose of the activity is not related to the recovery of profit, and the subject and purpose of the activity must be defined in the charter.
It is allowed to create organizations, both by one and several founders.
The founders endow the organization with property that remains in their ownership, while direct tasks of the owners of the transferred property of the organization are not provided.
A key role in the management of the organization is played by the collective body or the supervisory board, formed by the founders with the involvement of the public. He controls the direction and scope of the organization's activities and approves its financial plan.
Financing of the organization's activities by the founders and buyers is carried out on the basis of agreements.
Profits are directed to the development of organizations and cannot be distributed among the founders.
This form of organization ensures its greater autonomy in relation to the founders than an organization created in the form of an institution. But at the same time, a control mechanism is used, which is carried out by the supervisory board appointed by the founder. The introduction of a new organizational and legal form will ensure the effective functioning of state and municipal organizations, however, for a number of organizations, such as hospitals, schools, higher educational institutions, clubs, museums and orphanages, it is advisable to maintain the status of an institution, since it is important to ensure administrative control over the spending of allocated state of funds.
Organizational and economic forms of entrepreneurial activity .
Classification of enterprises according to the forms of ownership of capital.
Depending on the nature of ownership of capital, all enterprises and firms are divided into public and private. At a state enterprise, federal or local authorities act as the organizer of production. As a rule, state entrepreneurial activity covers those areas of the economy that are not attractive to private business, and the state is forced to fill this gap in order to ensure a more even development of the state economy. The state enterprise is in unequal conditions compared to private farms, and in the process of functioning, the backlog of state enterprises from private ones, as a rule, is aggravated.
As for private firms, their forms include:
sole firms. The owner is one person.
Partnership. Several owners.
Joint-stock company. A company where the share is confirmed by a block of shares.
Cooperatives. They are a society, an association of people whose activities are aimed not so much at making a profit, but at helping and assisting members of cooperatives in their common activities. As a rule, such organizations break up after the implementation of their functions or turn into other societies.
People's enterprises are production cooperatives, the owners of which are also their employees. This form is attractive in that it combines the economic interests of workers and owners, simplifies the decision-making process and reduces the bureaucratization of the management process.
In the modern economy, the leading role is played by joint-stock company, whose activities are aimed at both the national and global markets. JSC is mainly associated with serial and mass production or the provision of services in trade, financial and other areas.
In Russia, there are about thirty forms of non-profit organizations (NPOs). Some of them have similar functions and differ only in name. The main types of NCOs are established by the Civil Code and the Law “On Non-Commercial Organizations” No. 7-FZ of January 12, 1996. There are other normative documents that determine the procedure for the operation of specific forms of NCOs. Let's talk about all types in our article.
Since 2008, special grants have been approved by the President to finance NGOs. In six years, their volume has reached 8 billion rubles. Basically, they were received by associations controlled by the Public Chamber. The law distinguishes the following main forms of NCOs:
An initiative group is formed to create an NGO. It is necessary to decide what type of organization will be registered. Tasks play a primary role in the choice. They are of two types:
For example, a tennis club that provides its members with a tennis court and the opportunity to play for free are internal goals, if a school for young tennis players is organized under this NPO, they are external. When determining the nature of the work, it is necessary to take into account the current interests of the members of the association and possible prospects.
Important when choosing an OPF is the number of founders, the possibility of accepting new members, and the property rights of participants.
The table will help determine the type of OPF of the organization being created:
| NCO Form | Goals | Right of management | Property rights | A responsibility | ||||
| Internal | External | There is | Not | There is | Not | There is | Not | |
| Public | + | + | + | + | + | |||
| Funds | + | + | + | + | ||||
| Institutions | + | + | + | + | + | |||
| Associations | + | + | + | + | + | |||
| NP | + | + | + | + | ||||
| ANO | + | + | + | + | ||||
A group of people are planning to create a club of amateur dog breeders. The goal of the NGO is to exchange experience in breeding breeds, introduce new training methods, help in buying animals, and organize exhibitions.
On the initial stage it should be established whether the NCO will have members or not. For activities this club membership is more appropriate, as members can be more favored than outsiders. For example, benefits for the purchase of breeds, feed, etc.
By establishing member privileges, the club will attract new members, and accordingly its popularity will increase, and the amount of contributions will increase. As an OPF for this area of activity, a public organization or NP is most suitable.
NPOs have some features that distinguish them from commercial structures:
Each OPF NPO has its own characteristics. For example, members of cooperatives have the right to share income among themselves.
Each of the OPF non-profit associations has its own advantages and negative sides. They are reflected in the table.
| Type of NPO | pros | Minuses |
| consumer cooperative | Revenue distribution; Trade stability; State support; | Liability for debts; Complicated paperwork; The need for additional investments in case of losses. |
| NP | Preservation of property rights; No liability for the creditor; Freedom of choice of organizational structure. | Profits are not distributed; Development of documentation. |
| Association | Transformation into a partnership; Free use of services by members. | Former members are liable for debts for 2 years. |
| Fund | Entrepreneurship; Unlimited number of founders; Lack of liability for debts; Has his own property. | Annual public reporting; Possibility of bankruptcy; Not converted. |
| Religious associations | Have no financial rights | They are not responsible for debts. |
| Institutions | Provision of services for a fee. | Responsible to creditors; The property is managed by the owner |
| Public organizations | Not responsible for debt Entrepreneurship is allowed; Freedom in the choice of goals, methods of work. | Members do not claim transferred assets and contributions |
Unitary NGOs, that is, those without members, have the advantage of quickly resolving difficulties that arise. The disadvantages include the problem in making final decisions with a large number of founders.
Eight people created the charitable organization "Help" headed by the Board of Founders. The NPO worked successfully, but some of the founders moved, some retired. There is only one manager left. There was a need to amend the Charter. No decision can be made without a vote. It is impossible to collect the rest of the founders.
AT this example time is lost and the organization itself may close. When choosing an OPF, you should be sure of the seriousness of the partners' intentions. The disadvantages of all forms of NCOs are:
Advantages:
The table shows the differences in the main forms of NCOs.
| Index | NP | ANO | Private institution | Fund | Social organization | Association |
| Founders | Physical and (or) legal entities | Citizen or legal entity | Citizens and (or) legal entities | At least 3 individuals | Any legal entity | |
| Membership | There is | No | There is | |||
| Entrepreneurship | Allowed | Not | ||||
| A responsibility | Not | There is | Not | There is | ||
| Publication in the media | Not | There is | Not | |||
If a public association does not have commercial activities and taxable assets, it reports to the tax office once a year.
Represents the balance sheet, form 2 and earmarked expenditure report. Non-budgetary fund NCOs submit reports quarterly. In pension - form RSV-1, in social insurance - 4-FSS. NPOs report on the following taxes: VAT, income, property, land, transport. Accounting forms 1 and 2 are also submitted to Rosstat at the end of the year. NCOs applying the simplified tax system annually submit a single tax declaration.
For all non-profit structures, it is mandatory to provide information on the average number of employees and income statements when paying wages. These documents are transferred to the tax office at the end of the year.
For all types of NPOs, funds received to solve statutory tasks are not subject to income tax. Funds, the receipt of which has a designated purpose and is not related to the sale of goods, the performance of work or services, is not subject to VAT. Payments for the service of the disabled are exempt from personal income tax.
Question number 1. What is the peculiarity of the formation of ANO?
A characteristic feature of the ANO is that employees cannot make up more than 1/3 of all members of the governing body.
Question number 2. Which NPOs are exempt from paying VAT?
Associations of disabled people, unitary enterprises under healthcare and social protection institutions, organizations with more than 50% disabled people are exempted from paying VAT.
Question number 3. What is the Register of Undesirable NPOs?
In May 2015, the president signed the Undesirable Organizations Act into law. They include foreign non-governmental NGOs that pose a threat to the Constitution, defense capability and security of the Russian Federation.
Question number 4. What reports do NGOs submit to the Ministry of Justice?
The Ministry of Justice annually submits information about the work of NGOs, the composition of the leadership, and income from foreign sources.
Question number 5. How do political parties report at the end of the year?
Parties within 30 days after the end of the quarter submit to the Central Electoral Commission information on the receipt and expenditure of funds, a summary report is submitted before April 1 of the next year.
So there is a large number of types of NGOs. When choosing an appropriate form, one should take into account the goals of creating an organization and other features established by law for each OPF.
In this article, we will try to tell you as much as possible about what NCOs are and what they do.
NGOs- These are non-profit cooperative organizations that are opened at a special meeting by the founders. At this event, they approve all the provisions of the charter and determine the governing bodies. All property is the personal property of this association.
What is the decoding of NKO is already clear. Now we will tell you what these organizations do.
The main function of this association is the formation of various benefits for society through the redistribution of material values. In terms of other functional characteristics, NPOs are similar to entrepreneurs. But in comparison with commercial organizations, they cannot be attributed to full-fledged participants in property relations. In this regard, the state has established a target legal capacity. And this means that the use of the property that is their property is possible only in a targeted manner. An NPO can conduct business activities if this is consistent with its main goals, in accordance with the Civil Code, Article 50. Based on this, it will be more relevant to explain what an NPO is.
Public service? In a single whole, they will be united by the main features in the conduct of this activity. AT this case, this is the smallest earnings in contrast to commercial companies. This activity is not aimed at generating income, but at organizational measures related to supporting people. In addition, the activity is a regulated type of work. If, for example, we consider educational companies, they have the right to provide paid services in additional education, not provided for by the SES. This type activity cannot act as an entrepreneurial one, in the case when the profit received by the NGO is spent to conduct the main activity at the official level. Members of this organization do not have the right to engage in the distribution of profits in a different way.
Having told a little above what an NPO is, it is also necessary to consider in detail the reasons for its liquidation. In this case, the process of paying off the existing mortgage on loans must first take place. Further, the property that remains can be used for the purposes specified in the documentation, or for charitable purposes. All NCOs can be declared bankrupt, except for institutions, religious or political organizations.
Let's find out what is an NGO in Russia. Despite the fact that these associations do not have the right to engage in commercial gain and conduct activities related to improving the lives of the population, things often happen differently in Russia. For this reason, it is possible to answer the question - what is an NPO - ambiguously. Most of them lead political activity which is directed against our country, and are covered by public useful purposes. As a rule, these companies finance Western countries, for example, the American fund USAID, which began to operate in the early 60s of the last century. Under beautiful slogans screaming for help international development, this fund hides other goals: manipulation of people's minds, making more favorable adjustments for America in the policies of countries, with the ability to weaken all of their state system. These organizations work not only in Russia. They also operate in Georgia, Ukraine and Serbia. It was thanks to their activities that color revolutions happened in these countries. Based on this, those NGOs that are financed by foreign funds and work in our country must obtain the status of a foreign agent without fail.
Of course, many non-profit organizations are working and developing well, the main tasks of which are to solve issues related to socially significant aspects: finding funds for the treatment of fatal diseases, fighting corruption, improving the living standards of the unprotected segment of the population, etc. They are also engaged in the protection of the rights and freedoms of citizens, the formation of a healthy lifestyle. The main significance of NGOs is that these organizations act as intermediaries between the people and the state. In our country, these are various foundations, associations and unions, partner and budgetary organizations. According to statistics, their number exceeds half a million. Of this number, about 200 companies are financed by foreign countries: Italy, America, Germany, England, Canada. Many associations are financed by citizens, but their main budget is still funded by grants. AT last years due to the occurrence of events in foreign policy, the activities of NGOs funded foreign countries is completely under state control.
For those people who know the answer to the question - what is an NPO, the issue that concerns healthcare is important. In the field of medicine, they have the right to offer and provide paid services, produce medical equipment, or engage in research activities. The main activities of the NPO are fully supported Russian legislation by reducing taxes, providing orders, etc.
As for the profits of these organizations, one should understand from what specific sources they appear, and what is an NGO in the medical field:
All expenses of this organization are divided into the following types:
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