Garage cooperative: charter, rights. Garage cooperative organization

Compared to other forms of non-profit associations of citizens garage-consumer cooperative has a number of features. They must be taken into account at the planning stage of society. Next, consider how to create hacooperative society.

Training

Before how to arrange a garage cooperative, you need to find people who will form the initiative group. At this stage, the organizing abilities of the creator will become important. It is necessary to interest car owners in the benefits that a garage cooperative provides. A property garage is the dream of every car owner. However, not everyone can afford it. The best way out of this situation would be garage building society. It may include people united by their place of residence or work, other signs. It should immediately be said that the preparatory phase is considered the most time-consuming. It can take quite a while.

Important steps

The initiative group needs to develop a charter for a garage cooperative. It describes issues related to the creation of common property, sources of funds. Usually, garage building society exists on entry and share fees. Other fees may apply. An important stage is state registration. It is produced in the territorial division of the Federal Tax Service. The tax service should provide constituent garage cooperative documents and statement. A prerequisite for registration is the opening of bank accounts. First of all, there must be a main r / s association. In addition, personal accounts are opened so that everyone member of the garage cooperative could list contributions.

Plot

Garage cooperative landIt is usually provided for rent. To do this, you should contact the authorized body dealing with urban development and the use of the territory. In each region, the legislation establishes its own list of documents that must be submitted to this authority. The lease agreement is concluded after the development and registration of constituent securities and cadastral passport to the site. This agreement is subject to registration. To begin the construction of garages, it is necessary to draw up an agreement with a specialized company. Such an organization must be licensed. After the completion of construction, agreements are concluded with operating enterprises. Objects that erects garage cooperative - property of this association. To obtain a certificate, you should contact the registration service.

Features of registration

Register garage cooperative follows the rules established for other legal entities. Normative regulation of the procedure is carried out on the basis of Federal Law No. 129. In accordance with its provisions, the following papers must be submitted to the tax office to register the association:

1. Statement. The signature of the authorized person must be notarized.
2. Charter GSK.
3. Minutes of the meeting. It must include a decision to establish a cooperative.
4. Receipt of payment of duty.

The application is filled out by f. P11001 The third section should provide complete information about the shareholders included in the composition of the governing body of GSK.

Nuances

The charter of the cooperative must contain all information about the association. As a rule, information is divided into several sections. The first contains general provisions.They primarily provide the full name of the association. The name must contain an indication of the subject of activity of the GSK. The address is required. The general provisions also state that garage cooperative - a legal entity having an independent balance, bank accounts, stamp, stamp, letterhead, etc.

Features of the activity

They are described in a separate section of the charter. In particular, the subject and purpose of the activities of GSK are indicated. Necessarily describes the reasons why the union was created. Information on the subject of activity indicates the means by which the goal of forming a cooperative will be achieved. This may be, in particular, the conclusion of contracts for the construction of facilities, the development of projects, the laying and connection of utility networks, etc.

Property

This section should describe issues related to the financial position of the association. In particular, the sources of funds for which garage cooperative. This section also provides information that special funds will be created on the basis of GSK. Their brief characteristic is surely given. It also determines the amount and procedure for transferring entrance fees, responsibility for their non-payment or delay.

Control

As a rule, in the union are formed:

1. The highest organ. It is the general meeting.
2. Executive agency. It is led by the chairman of the garage cooperative.
3. Supervisory Authority.

The competence of the general meeting includes issues related to:

1. Determining the size of contributions and the size of financial funds.
2. Adoption of the charter, amending it.
3. Admission of citizens to the GSK and their exceptions.
4. Approval of cost estimates and annual balance sheet.
5. The selection of the audit commission, the deprivation of its authority. The general meeting also appoints the chairman of the garage cooperative.

The competence of the executive structure of GSK includes:

1. Organization of collection and accounting of contributions.
2. Drawing up cost plans and estimates.
3. Maintaining lists of persons in the association.
4. Preparation and approval of the meeting agenda.

The audit body is the audit committee. Its members may not include board members. The competence of the commission includes issues related to the financial affairs of GSK.

Membership

The founding papers of the association should establish the conditions for the entry of citizens, duties, legal opportunities, as well as responsibility. Members of a cooperative can count on:

1. Participation in management.
2. Share in profits and other payments.
3. Obtaining any information about the work of GSK.
4. Refund of the contribution upon withdrawal from the association.
5. Obtaining a share of the property upon liquidation of the company. An exception in this case is the funds of an indivisible fund.

Together with the indicated capabilities, each participant is endowed with the following duties:

1. Observe the provisions of constituent papers, decisions of governing bodies.
2. Comply with fire, sanitary, technical standards and rules for maintaining facilities.
3. Make timely contributions and other mandatory payments.

A responsibility

AT garage cooperative rights as a legal entity, the opportunity to exclude a participant from the association is included. Such a measure may be applied in case of:

1. Systematic non-payment of contributions.
2. Violations of the provisions of constituent securities and decisions of governing bodies.
3. Failure to comply with the rules for the maintenance of objects.
4. Causing damage to the material values ​​of the association or its reputation, creating obstacles to the implementation of their activities by the GSK.

Liquidation / Reorganization

Any structural changes in the association, as well as the termination of its work, are carried out on the basis of the decision of the meeting. Separation, merger, affiliation, other forms of reorganization, as well as liquidation of GSK are carried out according to the rules established for business companies. The grounds on which the GSK can stop work, in addition to the decision of the meeting, include:

1. Court ruling.
2. Recognition of the association as insolvent (bankrupt).

The charter of the cooperative should contain a description of the activities related to the liquidation.

Contributions

They act as the basis for financing a cooperative. The Civil Code provides for not only mutual, but also additional contributions. The following types of payments may be established in constituent securities:

1. Entrance fee. He is transferred by a new member of the association for registration and execution of relevant papers on him.
2. Membership fee. This payment is made by the interest holder. The funds are spent on the remuneration of employees of GSK, as well as on current needs.
3. Share payment. It can represent not only money. The participants in the association are entitled to deposit securities or property rights. Such a contribution is assessed by agreement of all members of the association.
4. Additional payment. As a rule, he is sent to cover losses.
5. Earmarked contribution. These funds are allocated by participants for the acquisition or creation of common property, as well as for its repair, replacement or modernization.

Garage in a garage cooperative

Prior to the start of the GSK’s direct work, all property belongs to the association as a legal entity, if state registration was carried out in the prescribed manner. As for the participants in the company, they do not need to receive certificates from the very beginning of joining the cooperative. The legislation established that car seats belong to those citizens who have paid the full amount of share contributions. After the completion of the construction of the boxes on the balance of GSK will remain only common areas. The property will be in shared ownership. The corresponding provision is fixed by the 244th article of the Civil Code. The main purpose of the association is to provide an interested person garage. In a garage cooperative meanwhile, entrepreneurial activity may also be conducted. For example, this may be the rental of boxes, the provision of paid services to vehicle owners for repair or maintenance.

Accounting

If GSK conducts non-commercial and commercial activities, accounting departments need to master the procedure for conducting separate reporting. Revenues not taken into account when determining the basis for calculating income tax, as well as earmarked funds, are determined in Article 251 of the Tax Code. The latter include amounts used to maintain property and conduct core business of the association. These funds must be received free of charge from organizations and citizens. Targeted income includes membership, share and entry fees. If the GSK does not have separate accounting, then these payments are subject to income tax.

Features of taxation

The profit of the cooperative is paid to equity holders. The term “corporate payment” is used in the law. It is worth saying that when leaving the association, the participant has the opportunity to receive its annual amount. The income of a cooperative member is subject to personal income tax. Moreover, GSK does not act as an agent in relation to its participants. GSK property tax deducts only from those objects that are on the balance sheet. In the passive account. 83 reflects additional paid-in capital. For those places that are owned by the participants, they themselves pay the tax.

Privatization of sites

As a rule, land is provided to the cooperative for perpetual use or long-term lease. Accordingly, the state or local authority remains the rightful owner. In order for the land to become a property, privatization must be carried out. In other words, it is necessary to buy land from the municipality or state. Normative regulation of this procedure is carried out on the basis of the LC. As the act indicates, the owner of the garage has the exclusive right to buy the land under it. The price of the allotment is determined by regional legislation. As a rule, the cost is affected by the location of the object. However, in any case, it cannot be more than the cadastral price.

Possible Redemption Obstacles

It should be noted that the privatization of the garage is possible only if it is a separate building, has its own entrance, foundation, etc. If a citizen owns one of the boxes built in the complex, the land under it is indivisible. The issues of the possibility of separation of such objects are decided by the bodies of architecture and land use. In case of recognition of the indivisibility of the object, a person can redeem only a share in the right.

Issuance of certificate

First of all, for the purchase of the site, you must submit an application to the local administration. Attached to it:

1. Copy of the passport of the Russian Federation.
2. Certificate confirming that the garage is owned.
3. Extract from the Unified State Register on the site. If no rights have been established with respect to the allotment, a document shall be presented indicating this.
4. Cadastral passport.
5. Copy of the document for unlimited use or lease of the site.

The application is considered for about a month. During this period, firstly, the information provided is checked for its completeness and reliability. If no errors and violations are detected, the administration draws up a contract of sale. The applicant shall be notified of the need to conclude an appropriate agreement. After this, the contract is submitted to the authority that carries out state registration of rights.

Fire safety

Before registering the GSK, it is necessary to comply with all the requirements of the PB. The main activities that should be carried out include:

1. Organization of the fire department.
2. Design and installation of protection systems. They include alarm systems, smoke removal installations, warning, fire extinguishing, and evacuation management.
3. Examination and audit, preparation of a declaration.
4. Perform an independent risk analysis.
5. Development and production of evacuation plans.
6. Briefing with members of the cooperative. As a rule, classes are held before joining the association.
7. Development of organizational and administrative acts on safety measures.

Bans

In accordance with the requirements of normative acts regulating fire safety, it is not allowed:

1. Arrangement of cars in excess of the normative amount, violation of the plan for placing vehicles, reducing the distance between cars.
2. Obstruction of driveways and exit gates.
3. Carrying out thermal, forging, painting, welding, woodworking, washing parts using combustible, flammable liquids.
4. Keep cars with open fuel tanks, fuel leaks or oil.
5. Refuel vehicles and discharge fuel and lubricants.
6. Charge the battery in a car.
7. Make the engine warm up using open flame, use blowtorches, torches for lighting.
8. Keep furniture and other items made of flammable materials in garage boxes.
9. Leave cars unattended if they have a leak of oil or fuel.
10. Store fuel and lubricants in an amount exceeding 20 liters and oil more than 5 liters.

Additional requirements

Fuel and oil must be kept in a tightly closed, secure container. The garage boxes must be kept clean. Spilled oil or fuel is immediately covered with sand, and then removed from the room. It is not allowed to place cars in driveways and fire breaks. All boxes should be equipped with sandboxes and fire extinguishers. The use of fire equipment and equipment not for its intended purpose is not allowed.

Conclusion

When creating a garage cooperative, great attention should be paid to the preparation of documentation. Since the volume of securities is large enough, it makes sense to entrust their preparation to qualified lawyers. Today, there are quite a lot of companies offering paper processing services. Since contributions are received from GSK by participants, an accountant or other specialist who is knowledgeable in financial matters should be present in the association.A mandatory requirement of the law is the reporting and compilation of the balance of GSK. This work, of course, should be done by a professional. In general, as noted above, the process of creating a cooperative, especially at the initial stage, is fraught with various difficulties, because you need to know the subtleties of legislative requirements, the specifics of the procedures. However, as practice shows, if all actions are carried out correctly and in accordance with the provisions of normative acts, the activities of GSK bring good profit to its participants.