1. Legal entities can be organizations that pursue profit-making as the main goal of their activities (commercial organizations) or do not have profit-making as such a goal and do not distribute the profits between participants (non-profit organizations).

2. Legal entities that are commercial organizations may be created in organizational and legal forms business partnerships and societies, peasant (farm) enterprises, economic partnerships, production cooperatives, state and municipal unitary enterprises.

3. Legal entities that are non-profit organizations may be created in the following organizational and legal forms:

1) consumer cooperatives, which include, among others, housing, housing construction and garage cooperatives, horticultural, gardening and dacha consumer cooperatives, mutual insurance societies, credit cooperatives, rental funds, agricultural consumer cooperatives;

2) public organizations, which include, among other things, political parties and trade unions (trade union organizations) created as legal entities, public amateur bodies, territorial public self-governments;

2.1) social movements;

3) associations (unions), which include, inter alia, non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, chambers of commerce and industry;

4) partnerships of real estate owners, which include, among other things, partnerships of homeowners;

5) Cossack societies included in the state register of Cossack societies in the Russian Federation;

6) communities of indigenous peoples of the Russian Federation;

7) funds, which include public and charitable foundations;

8) institutions, which include government institutions (including state academies sciences), municipal institutions and private (including public) institutions;

9) autonomous Not commercial organizations;

10) religious organizations;

11) public companies;

12) bar associations;

13) legal entities (which are legal entities);

14) state corporations;

15) notary chambers.

4. Non-profit organizations may carry out income-generating activities, if this is provided for by their charters, only insofar as this serves the purposes for which they were created, and if this is consistent with such purposes.

5. A non-profit organization, the charter of which provides for the implementation of income-generating activities, with the exception of government and private institutions, must have property sufficient to carry out the specified activities with a market value of not less than the minimum amount of authorized capital provided for companies with limited liability(clause 1 of article 66.2).

6. The rules of this Code do not apply to relations in the implementation of their main activities by non-profit organizations, as well as to other relations with their participation that are not related to the subject of civil legislation (Article 2), unless otherwise provided by law or the charter of a non-profit organization.

Commentary to Art. 50 Civil Code of the Russian Federation

1. The commented article divides legal entities into commercial and non-profit organizations, establishing for the first time an exhaustive list of organizational and legal forms of commercial organizations. It is appropriate to note here that, in contrast to previous legislation, the term “enterprise” now applies only to real estate used for business activities (Article 132 of the Civil Code), or, together with the words “state unitary” or “municipal unitary”, for designations of the relevant state and municipal commercial organizations (Articles 113 - 115 of the Civil Code).

2. Commercial organizations are organizations whose main purpose is to make a profit.

Commercial organizations can be created in the form of business partnerships (full and limited liability) and companies (limited liability, additional liability and joint stock), production cooperatives, state and municipal unitary enterprises (the list is exhaustive).

A significant difference between the current legislation and the previous legislation is the provision according to which commercial organizations (except for state and municipal unitary enterprises, as well as insurance and credit organizations) can engage in any type of activity not prohibited by law. It should be especially noted that, according to the Civil Code of the Russian Federation, the authorized (share) capital of companies must determine the minimum amount of the organization’s property that guarantees the interests of its creditors.

Business partnerships are also called associations of persons, since the identity of the participant in such an entity is of significant importance; the united persons take personal part in the activities of the partnership. Economic societies are called associations of capital, since during their creation and operation it is not so important who (which entity) made a contribution (relatively speaking, money (property) is united, not people); Personal participation in the activities of the society is not necessary.

Contributions to the property of a business partnership or company can be money, securities, other things or property rights or other rights that have a monetary value.

Property created through the contributions of founders (participants), as well as produced and acquired by a business partnership or company in the course of its activities, belongs to it by right of ownership.

Participants in general partnerships and general partners in limited partnerships can be individual entrepreneurs and (or) commercial organizations. Citizens and legal entities can participate in business companies, and in limited partnerships citizens and legal entities can be investors. But from this general rule there are the following exceptions:

— the law may prohibit or limit the participation of certain categories of citizens in business companies and partnerships, with the exception of open joint-stock companies;

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Thus, in accordance with the Federal Law of July 31, 1995 N 119-FZ “On the Fundamentals of the Civil Service of the Russian Federation” (Collection of Legislation of the Russian Federation. 1995. N 31. Art. 2990), a civil servant is obliged to transfer to trust management under a state guarantee for during the period of public service, shares (blocks) of shares in his ownership in the authorized capital of commercial organizations in the manner established by this Federal Law (Clause 2 of Article 11).

— government bodies and local government bodies do not have the right to act as participants in business companies and investors in limited partnerships, unless otherwise provided by law;

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The named bodies cannot participate from own name. But they can participate in these associations Russian Federation, subjects of the Federation, municipalities. These entities are represented by the relevant authorities.

- owner-financed institutions may be participants in business companies and investors in partnerships with the permission of the owner, unless otherwise provided by law.

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For example, an institution can independently dispose of income received from income-generating activities and property acquired from these incomes (if it is granted the right to engage in such activities by its constituent documents). Consequently, at the expense of these incomes and property acquired at the expense of these incomes, an institution without the consent of the owner can be a participant in business partnerships and companies.

3. A partnership is recognized as a full partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with the property belonging to them.

Features of the legal status general partnership are mainly due to the fact that its participants jointly and severally bear subsidiary liability with their property for the obligations of the partnership. This means that if the property of the partnership is not enough to satisfy the creditor’s claims, then he has the right to demand performance both from all participants in the general partnership jointly, and from any of them separately, both in full and in part of the debt.

For more information about the organization and activities of a general partnership, see Art. Art. 66 - 81 of the Civil Code of the Russian Federation and commentary thereto.

4. A limited partnership (limited partnership) is a partnership in which, along with the participants who carry out business activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there is one or more participant-investors (limited partners) who bear the risk losses associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the implementation of business activities by the partnership.

For more information about the organization and activities of a faith partnership, see Art. Art. 82 - 86 of the Civil Code of the Russian Federation and commentary thereto.

5. A limited liability company is a company founded by one or several persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. Participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of their contributions.

For more information on the organization and activities of limited liability companies, see Art. Art. 87 - 94 of the Civil Code of the Russian Federation and commentary to them.

6. A company with additional liability is a company founded by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. The participants of such a company jointly and severally bear subsidiary liability for its obligations with their property in the same amount for everyone, a multiple of the value of their contributions, determined by the constituent documents of the company.

The legal status of an additional liability company is similar to the legal status of a limited liability company.

7. A joint stock company is a company whose authorized capital is divided into a certain number of shares. Participants in a joint stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own.

For more information on the organization and activities of joint stock companies, see Art. Art. 96 - 106 of the Civil Code of the Russian Federation and commentary to them.

8. A production cooperative (artel) is a voluntary association of citizens on the basis of membership for joint production or other economic activity(production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services) based on their personal labor and other participation and on the pooling of property shares by its members (participants). The law and constituent documents of a production cooperative may provide for the participation of legal entities in its activities.

For more information on the organization and activities of production cooperatives, see Art. Art. 107 - 112 of the Civil Code of the Russian Federation and commentary to them.

9. Only state and municipal enterprises can be created in the form of unitary enterprises.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership to the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise.

More information about the organization and activities of government municipal enterprises see Art. Art. 113 - 115 of the Civil Code of the Russian Federation and commentary to them.

10. Non-profit organizations are those that do not have profit as the main goal of their activities and do not distribute the profits received among participants. The Civil Code of the Russian Federation includes consumer cooperatives, public and religious organizations (associations), institutions, charitable and other foundations, and homeowners' associations. The Civil Code of the Russian Federation, unlike commercial organizations, does not provide an exhaustive list of forms of non-profit organizations. Other forms may be provided by law.

The Civil Code of the Russian Federation provides for the possibility of carrying out entrepreneurial activities by non-profit organizations subject to the following conditions:

— entrepreneurial activity must serve the purposes for which the organization was created;

- upon receipt of profit, the organization does not have the right to distribute it among the participants of the organization. The exception is consumer cooperatives, in which, according to clause 5 of Art. 116 of the Civil Code of the Russian Federation, income received from entrepreneurial activities is distributed among the members of the cooperative.

11. A consumer cooperative is recognized as a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of the participants, carried out through the pooling of property shares by its members.

On the organization and activities of consumer cooperatives, see Art. 116 of the Civil Code of the Russian Federation and commentary to it.

12. Public and religious organizations (associations) are recognized as voluntary associations of citizens who, in accordance with the procedure established by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs. Public associations operate on the basis of the Federal Law of May 19, 1995 N 82-FZ “On Public Associations”, political parties - the Federal Law of July 11, 2001 N 95-FZ “On political parties”, religious associations - Federal Law of September 26, 1997 N 125-FZ “On Freedom of Conscience and Religious Associations” (hereinafter referred to as the Law on Freedom of Conscience).

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Collection of legislation of the Russian Federation. 1995. N 21. Art. 1930.

Collection of legislation of the Russian Federation. 1997. N 39. Art. 4465.

On the organization and activities of public and religious organizations, see Art. 117 of the Civil Code of the Russian Federation and commentary to it.

13. The Foundation is recognized as a non-profit organization that does not have a membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other public causes. useful purposes.

On the organization and activities of funds, see Art. 118 of the Civil Code of the Russian Federation and commentary to it.

14. An institution is an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part. The property is assigned by the owner to the institution with the right of operational management. The institution is liable for its obligations at its disposal in cash. If they are insufficient, the owner of the relevant property bears subsidiary liability for his obligations.

15. Associations and unions are recognized as associations of commercial organizations for the purpose of coordinating their business activities, as well as representing and protecting common property interests.

On the organization and activities of associations and unions, see Art. Art. 121 - 123 of the Civil Code of the Russian Federation and commentary to them.

16. A homeowners’ association under the Housing Code of the Russian Federation is recognized as a non-profit organization, an association of premises owners in apartment building for joint management of a complex of real estate in an apartment building, ensuring the operation of this complex, ownership, use and established by law within the limits of disposal of common property in an apartment building.

The founding document of the partnership is the charter.

The number of members of the homeowners association who created the partnership must exceed fifty percent of the votes of total number votes of owners of premises in an apartment building. An exception is the formation of a partnership in a newly constructed apartment building: a partnership can be formed by individuals or legal entities, including bodies state power or local governments that have or will have ownership rights to the newly created real estate.

The management and control bodies of the partnership are:

— general meeting of members of the partnership;

- board of the partnership;

- chairman of the board of the partnership;

— audit commission.

The Federal Law “On Non-Profit Organizations” also provides for the possibility of creating non-profit partnerships and autonomous non-profit organizations.

17. A non-profit partnership is a membership-based non-profit organization established by citizens and (or) legal entities to assist its members in carrying out activities aimed at achieving social, charitable, cultural, educational, scientific and management goals, in order to protect the health of citizens, development physical culture and sports, satisfying the spiritual and other non-material needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

A non-profit partnership can carry out business activities consistent with the goals for which it was created.

The constituent document of a non-profit partnership is the charter.

The charter defines:

— name of the organization, containing an indication of the nature of its activities and legal form (non-profit partnership);

— location;

— procedure for managing activities;

— information about branches and representative offices;

— rights and obligations of members;

— conditions and procedure for admitting a member of the organization and leaving it;

— sources of property formation;

— the procedure for making changes to the charter;

— the procedure for using property in the event of liquidation of the organization;

— other provisions in cases provided for by federal laws.

18. An autonomous non-profit organization is a non-profit organization that does not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions for the purpose of providing services in the field of education, healthcare, culture, science, law, physical culture, sports and other services.

This organization has the right to carry out business activities consistent with the goals for which it was created.

The constituent document of an autonomous non-profit organization is the charter. The requirements for it are the same as for the charter of a non-profit partnership, with the exception of the indication of the need to define in the charter the procedure for leaving an autonomous non-profit organization, since in this case such an indication is simply meaningless - this organization does not have membership.

19. Newly adopted federal laws introduce more and more new forms of non-profit organizations. It seems that by not limiting the list of forms of non-profit organizations in the Civil Code of the Russian Federation, we have thereby opened Pandora's box. We believe that what G.E. said Avilov in relation to the open list of commercial organizations that existed before the entry into force of Part 1 of the Civil Code of the Russian Federation is quite relevant, but only for non-profit organizations, counterparties can only “guess what kind of organization and with what scope of powers is hidden under the name of a youth center, company, corporation, concern, consortium, trading house, etc. In conditions market economy the uncertainty of the subject composition of civil legal relations is extremely dangerous, since it creates conditions for violation of the legal rights and interests of the widest range of persons, including the state and society.”

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See, for example, Art. 19 of the Federal Law of May 17, 2007 N 82-FZ “On the Development Bank”, art. 4 of the Federal Law of July 19, 2007 N 139-FZ “On the Russian Nanotechnology Corporation”, Art. 3 of the Federal Law of July 21, 2007 N 185-FZ “On the Fund for Assistance to the Reform of Housing and Communal Services” (despite the name, this fund is a state corporation), Art. 2 of the Federal Law of October 30, 2007 N 238-FZ “On State Corporation on the construction of Olympic facilities and the development of the city of Sochi as a mountain climatic resort,” Art. 4 of the Federal Law of November 23, 2007 N 270-FZ “On the State Corporation “Rostechnologies”, art. 3 of the Federal Law of December 1, 2007 N 317-FZ “On the State Atomic Energy Corporation “Rosatom”.

Avilov G.E. Economic partnerships and societies in the Civil Code of Russia // Civil Code of Russia. Problems. Theory. Practice: Collection in memory of S.A. Khokhlova / Rep. ed. A.L. Makovsky; Private Law Research Center. M.: International Center for Financial and Economic Development, 1998. P. 177.

What are for-profit and non-profit organizations?

Commercial and non-profit organizations are essentially legal entities, thus being divided depending on the purposes of their creation. The former set their goal to receive profit from commercial activities and distribute it among the participants of the enterprise. The latter can also engage in business, but the profit in this case is spent on the purposes for which the legal entity was created and therefore cannot be distributed among its participants.

The activities of non-profit organizations are usually aimed at achieving social, educational, charitable, scientific and cultural goals, developing sports and meeting other needs of citizens.

Commercial and non-profit organizations. Forms.

The list of forms (types) of commercial organizations is exhaustive and enshrined in the Civil Code of Russia. These include:

Business partnerships and societies. They are commercial organizations authorized capital which is divided into contributions of participants.

Business partnerships are created in the forms of general partnership, as well as limited partnership. Members of the partnership have the right to participate in the activities of the organization. Profit is divided in proportion to shares. All participants in a general partnership are equal. They risk their property. A limited partnership is understood as a partnership in which, in addition to the participants carrying out activities aimed at making a profit on behalf of the partnership, who are liable for the obligations of the partnership with their own property, there is at least one who risks property, within the amount of the contribution, and does not take part in the implementation of the business. .

Production cooperatives.

Commercial organizations, which are associations of citizens on a voluntary basis, functioning for the purpose of joint production and other economic activities on the basis of membership. The property is formed from the shares of the members of the cooperative.

The list of non-profit organizations may be supplemented. Non-profit organizations are created in the form of: religious and public associations and organizations, consumer cooperatives, institutions, non-profit partnerships, associations and unions, foundations, etc.

The activities of non-profit organizations are limited (charter and constituent agreement), they are directly stated in them and cannot go beyond their limits.

Commercial and non-profit organizations are considered created from the moment of state registration. registration. At the same time, non-profit organizations operate without restrictions on the duration of their activities and subsequent re-registration is not required.

According to the purposes of their activities, legal entities are divided into:

* commercial;

* non-profit (Article 50 of the Civil Code).

Differences between them:

* The main goal of commercial organizations is to make a profit, while non-profit organizations can engage in entrepreneurial activities only insofar as it serves and corresponds to the goals for which they were created;

* the profit of commercial organizations is divided among their participants, and the profit of non-profit organizations goes to achieve the goals for which they were created;

* commercial organizations have general legal capacity, non-profit organizations have special legal capacity;

* commercial organizations can be created only in the form of business partnerships and societies, production cooperatives, state and municipal unitary enterprises; and non-commercial - in the forms provided for by the Civil Code of the Russian Federation and other laws.

There are two classes of legal entities, which are divided by type of activity. These are commercial and non-profit organizations. A commercial organization is engaged commercial activities, market participant. The main goal is to obtain and maximize profits. After receiving the profit, it is distributed among the participants of the organization. A non-profit organization is engaged in non-profit activities.

One of the main goals of such an organization is not related to making a profit, and if there is a profit, it is not distributed among the participants of the organization. Both types of organizations can have profits, but non-profit organizations use them for statutory purposes.

The ultimate goal of the enterprise is to maximize profits.

The main tasks of the operating enterprise:

Receipt of income by the owner of the enterprise;

Conquering the market or part of it;

Ensuring stable development of the enterprise;

Increased efficiency of business activities;

Increased labor productivity;

Providing consumers with the company's products;

Improving the quality of products;

Providing enterprise personnel wages, normal conditions labor and opportunities for professional growth;

Creating jobs for the population;

Security environment: land, air and water basins;

Preventing disruptions in the operation of the enterprise (delivery failure, production of defective products, sharp reduction in volumes and reduction in production profitability), etc.

In a market economy, the independent and separate activities of an enterprise are based on the following principles its organizations: self-sufficiency, self-government and self-financing.

A self-sustaining enterprise is an enterprise that has organized production in such a way that all the costs it makes to bring the raw product to the market are recouped in the cost of this product on the market, i.e., production costs are lower than the price at which the finished product is sold.

Self-government assumes that the enterprise independently selects a production product, acquires raw materials, determines the structure and technology of production, i.e., it resolves all organizational issues related to the activities of the enterprise (what, how and in what volumes to produce, where, to whom, and at what price sell its products), independently disposes of the profit received, remaining after paying taxes and other obligatory payments.

Self-financing implies that the income received by the enterprise does not have to be completely consumed. Part of them should be used in the form of cash to resolve the financial issues of the enterprise. That is, it is assumed that the enterprise not only carries out production, but reproduction, and not only simple reproduction, but expanded production, i.e. production in an increased sense.

According to the Civil Code of the Russian Federation, all legal entities are divided into commercial and non-commercial. Commercial legal entities have profit-making as the main purpose of their activities. Non-profit legal entities do not have the main goal of making profit and do not distribute it among participants.

Civil law defines commercial legal entities as:

1) general partnerships;

2) limited partnerships (limited partnerships);

3) limited liability companies;

4) companies with additional liability;

5) joint stock companies;

6) production cooperatives;

7) state and municipal unitary enterprises.

A general partnership is created by participants on the basis of a constituent agreement. General partners carry out entrepreneurial activities on behalf of the partnership and bear joint and several full liability for its debts with all their property. The procedure for managing the partnership is determined by agreement of the private owners (partners). Profits and losses of a general partnership are distributed among its participants in proportion to their shares in the joint capital, unless otherwise provided by the constituent agreement or other agreement of the participants.

IN limited partnership general partners are liable for the obligations of the partnership with their property and participate in the entrepreneurial activities of the partnership. Along with general partners, a limited partnership has one or more participant-investors (limited partners), who bear the risk of losses associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the partnership’s business activities. You can be a general partner in only one general partnership or only in one limited partnership. Management of the activities of a limited partnership is carried out by general partners according to the rules of management in a general partnership.

A limited liability company (LLC) is the most common type of commercial organization. A limited liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. Participants in a limited liability company distribute profits among themselves in proportion to the shares contributed to the authorized capital. LLC participants are not liable for the Company's obligations. The property liability of an LLC is limited by the size of its authorized capital. The supreme body of a limited liability company is the general meeting of its participants.

An additional liability company (ALS) is a company established by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. The liability of an ODO is higher than that of an LLC. For the obligations of an ALC, not only the company itself is liable in the amount of the authorized capital, but also the participants - with their property in the same multiple of the value of their contributions.

A joint stock company (JSC) is a legal entity whose authorized capital is divided into a certain number of shares of equal value, certifying the obligatory rights of the company's participants in relation to the company. A joint stock company owns separate property, which is accounted for on its independent balance sheet, and can, in its own name, acquire and exercise property and personal non-property rights, and be a plaintiff and defendant in court. The highest governing body of a joint stock company is the general meeting of shareholders. A JSC participant has the number of votes at a meeting of shareholders in proportion to the number of shares held. Profit is also distributed among shareholders in proportion to the number of shares. Joint stock companies There are two types: open (OJSC) and closed (CJSC). In an OJSC, shares can be freely sold by participants to each other or to other persons. In a closed joint stock company, shares cannot be sold without the consent of other shareholders, and shares are distributed only among its founders or other predetermined circle of persons. JSCs whose founders are, in cases established by federal laws, the Russian Federation, a subject of the Russian Federation or municipality, can only be open. In a company with more than 50 shareholders, a board of directors (supervisory board) is created.

A production cooperative (artel) is a voluntary association of citizens on the basis of membership to carry out joint production or other economic activities based on the personal participation of its members and the pooling of property shares by its members. Members of a production cooperative bear subsidiary liability for the obligations of the cooperative in the amount and manner prescribed by the law on production cooperatives. Property owned by a production cooperative is divided into shares of its members in accordance with the charter of the cooperative. The cooperative does not have the right to issue shares. A member of a cooperative has one vote when making decisions by the supreme governing body - general meeting members of the cooperative.

A unitary enterprise is a commercial organization that is not vested with the right of ownership to the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The property of a state or municipal unitary enterprise (SUE and MUP) is located, respectively, in the state or municipal property and belongs to such an enterprise with the right of economic management or operational management. The management body of a unitary enterprise is the manager, who is appointed by the owner of the property or a body authorized by the owner and is accountable to him. A unitary enterprise is liable for its obligations with all its property. A unitary enterprise is not liable for the obligations of the owner of its property.

Non-profit organizations are those that do not have as their main goal making a profit and do not distribute it among participants. They are subjects of commercial law because they can engage in trading activities to achieve their statutory objectives without the purpose of making a profit. Non-profit legal entities include:

1) consumer cooperatives;

2) public and religious organizations (associations);

4) institutions;

5) associations of legal entities (associations and unions).

A consumer cooperative is a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of the participants, carried out through the pooling of property shares by its members. Income received by a consumer cooperative from business activities carried out by the cooperative is distributed among its members. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the unpaid portion of the additional contribution of each member of the cooperative.

The Foundation is a non-membership non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially beneficial goals. The property transferred to the foundation by its founders is the property of the foundation. The founders are not liable for the obligations of the fund they created, and the fund is not liable for the obligations of its founders. The Foundation has the right to engage in entrepreneurial activities necessary to achieve the socially beneficial goals for which the Foundation was created, and in accordance with these goals. To carry out entrepreneurial activities, foundations have the right to create business companies or participate in them.

Institutions-organizations created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part. The institution is responsible for its obligations with the funds at its disposal. If they are insufficient, the owner of the relevant property bears subsidiary liability for his obligations.

Associations and unions are associations of commercial and other organizations for the purpose of coordinating their business activities, as well as representing and protecting common property interests. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations in the amount and in the manner provided for by the constituent documents of the association.

All organizations can be divided into 2 categories: commercial and non-profit. The main purpose of creating and operating commercial organizations is to make a profit. For non-profit organizations, profit is not an important goal.

Types of commercial organizations according to civil law:

Limited liability companies;

Municipal and state unitary enterprises;

Features of each type:

Partnerships (general) are commercial organizations that are created on the basis of a special constituent agreement. Entrepreneurial activities in general partnerships are carried out on behalf of the partnership. All participants of the partnership bear property liability for the activities of this commercial organization. Losses and profits are distributed between each participant in proportion to his contribution.

Production cooperatives are commercial organizations operating on the basis of the personal desire of citizens, with the aim of conducting joint economic or production activities. Each member of the cooperative must personally participate in economic or production activities. The responsibility of each member is subsidiary. The governing body is a meeting of members of the cooperative.

A limited liability company is an organization in which the authorized capital is divided into shares between the founders according to the profit between the participants of the LLC is distributed according to their shares. Participants are not responsible for the debts and obligations of their organization. The highest governing body of an LLC is the meeting of its participants.

Unitary enterprises are commercial organizations that do not have the right to dispose of property assigned to them by the owner. A unitary enterprise cannot be divided between participants. The owner of the property of such an enterprise is the state or municipal service. The governing body is the manager appointed by the owner of the enterprise.

Partnerships (limited partnerships) are commercial organizations in which participants are liable for the obligations and debts of the enterprise with their property. In a limited partnership, unlike a general partnership, there are multiple investors who bear the risk of loss.

A company with additional liability is a company founded by one or more founders. ALC is divided between participants into shares, which are determined in constituent documents. ODO bears 2 types of responsibility:

* the company itself in the amount of the established fund;

* each (according to contributions).

A joint stock company is an organization in which the authorized capital is divided into an equal number of shares, which certify the rights of the participant in relation to the company. The meeting of shareholders is the main governing body. The number of votes that each shareholder has is distributed in proportion to the number of shares purchased. Profits are also divided in proportion to the number of shares. Joint stock companies in which shares can be sold not only to shareholders are called open companies. Joint stock companies in which shares cannot be sold without the prior consent of shareholders are called closed ones.

Registration of commercial organizations takes place in the registration authorities. In this case, the specifics of registration and creation of organizations must be taken into account.