There are various types of nonprofit organizations that are designed for specific tasks. And although they are in the same group, the specifics of their activities may vary significantly. Partnerships are one of the ways to organize a non-profit structure, which has a fairly wide range of opportunities.
Definition of Terms
When considering non-profit partnerships, it is worthwhile to understand that this concept implies an organization that was created with the aim of conducting useful activities and providing competent assistance to its members.
It makes sense to give another interpretation of this terminology: this is an association of legal entities and citizens, which sometimes includes commercial organizations. Moreover, one of the main features of such a partnership is the fact that its members have the right to receive part of the organization’s property or its financial equivalent. This right can only be exercised if you exit the partnership. The only thing that cannot be taken away is membership dues.
As the main body through which nonprofit partnerships are managed, a meeting of its members can be defined. But the basis for starting an activity of such an organization is the decision of such a meeting.
The benefits of this type of partnership
As a key plus, we can determine the fact that participants in such an organization should not be held liable for obligations. In turn, the partnership may also not be liable for the obligations of its members.
Due to the fact that a non-profit partnership is a self-regulatory organization, there is no need to establish a minimum amount of property, moreover, it may not exist at all. If any resources were recorded in the documentation, then they can be used only as a charter fund or for charitable purposes.
Another attractive feature that non-profit partnerships possess is the relatively large opportunities within the framework of the formation of governing bodies, as well as the structure of the organization. All the nuances of management are easily enshrined in the Charter.
Also, nothing prevents members of the partnership from opening accounts both in domestic banks and abroad. It is allowed to create various branches, representative offices, any non-profit organizations and enter into unions, as well as into associations.
Disadvantages worthy of attention
First of all, as soon as the statutory goals were determined, the activities of the organization should strictly comply with them. As for the profit, which in the end is obtained, its distribution between the participants is not possible.
The negative aspects include the need to resolve issues related to accounting. Such nuances, as a rule, require certain mental and time expenditures. We must not forget about the need for a detailed development of all the required documentation.
If you try to look at the activities of nonprofit partnerships objectively, then it is easy to come to a few obvious conclusions.
First of all, such shortcomings significantly complicate the implementation process of most commercial schemes. Moreover, if you correctly organize the work of the partnership, it can be used in the provision of services. Thus, such structures are far from suitable for all entrepreneurs, but for some representatives of domestic business they may be relevant.
Charter Features
As mentioned above, the established charter of a non-profit partnership is one of the prerequisites for the existence of such an organization.
Therefore, it makes sense to pay attention to the structure of the charter and some of the nuances of its preparation:
- General Provisions This category includes such items as a description of the organization itself, a statement of the conditions of the partnership, determination of the type of entities that it unites, the right to obtain the status of a legal entity, the opening of branches, etc.
- The subject of the partnership. In this part of the charter it is necessary to describe the purpose for which the organization carries out its activities and current rules.
- Partnership rights and obligations. Everything is clear enough here: what the organization has the right to and what responsibilities it is ready to take upon itself.
- Methods of monitoring the activities of members. This section may contain information on the conditions for conducting scheduled and unscheduled inspections, as well as the procedure for dealing with violations.
- Partnership conditions and requirements for its participants.
- Rights and obligations of members. Regardless of which non-profit partnerships are considered, their charter should contain this paragraph, which describes in detail all the facets of the rights and obligations of everyone who is included in the organization.
- Specialized bodies, as well as governing bodies. Here it is necessary to explain what the general meeting of the partnership is, what issues fall within its competence and give the same information regarding the collegial governing body.
- Actions in case of conflict of interest.
- Description of the sources of partnership property formation. Paying attention to this item, do not forget about the procedure for both one-time and regular income, as well as accounting.
- Reporting and accounting partnerships.
- Methods of ensuring property liability of members of the organization.
- The procedure for the liquidation of partnerships, as well as the process of exclusion of information relating to the organization from the state register.
- Final provisions.
Of course, in order to draw up such a charter, you must take the help of a qualified lawyer.
How to create a nonprofit organization
A process such as organizing a non-profit partnership begins with registration, which will be discussed in more detail below.
In addition to fixing a legal entity, you need to elect, and then approve the partnership governing bodies. The charter will also require attention, because it is necessary not only to develop it, but to do it in accordance with all the norms of the current legislation. Moreover, it is mandatory to define and subsequently prescribe the goals and objectives, as well as methods for their implementation in the framework of the partnership.
We will also have to fix the order in which the organization was formed, the standard terms of office of key partnership managers and the decision-making algorithm.
The so-called general meeting should be defined as the highest governing body. He is given the widest possible range of powers in both the financial and managerial spheres.
Organization Registration Process
Registration of a nonprofit partnership can be easily accomplished with the help of the Ministry of Justice. In this case, you must be prepared to pay a state fee of 4 thousand rubles. In order to start the process, you must provide the following documents:
- A statement signed by an authorized person. The initials, as well as the contact details of this person (address, phone) must be indicated without fail.
- Information about the founders of the partnership (2 copies).
- Three copies of the constituent documentation of the registered organization.
- Documentary evidence of state duty payment.
- Decision regarding the creation of a non-profit organization, as well as the approval of its constituent documentation. In this case, the composition of the designated bodies must be provided in duplicate.
- The Ministry of Justice will also have to get information about where the permanent partnership body is located, through which it can communicate with the registered organization.
- If the founder is a foreign person, then there will be a need to provide an extract from the register of the country of which he is a citizen. In the absence of such an extract, any equivalent document is suitable.
- During the registration process, documents may be required confirming the right to use specific symbols or the name of a citizen of the Russian Federation protected by the law on intellectual property when forming the name of the partnership.
The Ministry of Justice has no legal basis for the requirement of other documents. As for the decision, the registration of a non-profit partnership should be completed within 14 days. The same time limit is given for refusal.
Activity control
Interregional non-commercial partnerships and other types of similar organizations should have not only a clear management system, but also a clear control scheme.
If we talk about the coordination of the partnership, it is worth noting that this task is performed by the general meeting. It is it that is engaged in the development of a strategy, draws up a work plan and is engaged in the formation of an activity report at the end of the year. The implementation of everything that has been drawn up and planned is already the mission of the executive bloc, which on an ongoing basis reports to the general meeting.
As for control, it is usually entrusted to sectoral executive bodies, the actions of which are carried out at the level of the Federation. It is a specialized institute of power that has the ability to operate throughout the country.
Taxes
Concerning the specifics of taxation that all non-commercial partnerships deal with, first of all, it is necessary to pay attention to the main obligations of the NCP in accordance with the law. So, such organizations have the status of a payer of income tax, but at the same time those funds that belong to the category of earmarked income are not taxed.
It is worth considering the fact that every non-profit partnership should provide reporting quarterly. There may be several centers representing organizations. In this case, both a simplified system and the payment of all categories of taxes separately (not property, profit, land, transport, contributions to the pension fund and unified social tax).
Letterhead and Printing
For any legal entity, it is relevant to use the round stamp, which contains the name of the organization and its location (in Russian).
Moreover, letterheads and company stamps can be very different. In order to order their manufacture, you will need to provide a copy of the certificate of state registration of the legal entity and registration with the tax authority. According to federal law, the need to separately register certification seals is not necessary.
If you have to change the data, then the old seal must be destroyed first, and only after that a new one is made.
Social Nonprofit Partnership
Despite the fact that the non-profit sector in the Russian Federation looks much more modest than its Western counterparts, there are still certain movements in this direction. Although not dynamic, but constantly the number of non-profit organizations playing an important role in society is growing.
But in order to carry out successful activities, they have to face certain difficulties both in the legislative and in the administrative sphere.To provide social services at a sufficiently high level and to develop steadily in this direction, the current organizations of this type are prevented by the fact of a monopoly in this area.
Conclusion
As you can see, the legislative framework of the Russian Federation allows without any difficulties to open a non-profit partnership of any profile. Moreover, for its effective functioning will have to make much more effort than in more developed countries.
