A non-profit legal entity has the right to engage in commercial activities. Primary and entrepreneurial activities of a non-profit organization

Does a non-profit foundation have the right to engage in hotel business?
Alexander

Federal Law of January 12, 1996 N 7-FZ (as amended on November 28, 2015) “On Non-Profit Organizations” Article 24. Types of activities non-profit organization

1. A non-profit organization may carry out one type of activity or several types of activity not prohibited by law Russian Federation and corresponding to the goals of the non-profit organization, which are provided for by its constituent documents.
The main activities of budgetary and state institutions are recognized as activities directly aimed at achieving the goals for which they were created. An exhaustive list of activities that budgetary and government institutions can carry out in accordance with the purposes of their creation is determined by the constituent documents of the institutions.
The legislation of the Russian Federation may establish restrictions on the types of activities that non-members have the right to engage in. commercial organizations individual species, and in terms of institutions, including certain types.
Certain types of activities can be carried out by non-profit organizations only on the basis of special permits (licenses). The list of these types of activities is determined by law.
Materials published by a non-profit organization performing the functions of a foreign agent and (or) distributed by it, including through means mass media and (or) using the Internet information and telecommunications network, must be accompanied by an indication that these materials were published and (or) distributed by a non-profit organization performing the functions of a foreign agent.

The effect of the first paragraph of paragraph 2 of Article 24 (in terms of acquisition and sale valuable papers and participation in limited partnerships as an investor) does not apply to budgetary and government institutions (clauses 4.1 and 4.2 of Article 1 of this document).

note.
On the participation of institutions in business companies and partnerships, see the Civil Code of the Russian Federation.

2. A non-profit organization may carry out entrepreneurial and other income-generating activities only insofar as this serves to achieve the goals for which it was created and corresponds to the specified goals, provided that such activities are indicated in its constituent documents. Such activities include the profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as an investor.

The legislation of the Russian Federation may establish restrictions on the entrepreneurial and other income-generating activities of certain types of non-profit organizations, and in the case of institutions, including certain types.

note.

Paragraph 3 of Article 24 does not apply to government institutions (Article 1 of this document).

3. A non-profit organization keeps records of income and expenses for business and other income-generating activities.

3.1. The legislation of the Russian Federation may establish restrictions on the making of donations by non-profit organizations political parties, their regional branches, as well as to election funds and referendum funds.

note.

Paragraph 4 (with the exception of paragraph five) of Article 24 does not apply to government institutions (Article 1 of this document).

4. In the interests of achieving the goals provided for by the charter of a non-profit organization, it may create other non-profit organizations and join associations and unions...

When creating a non-profit organization, the founders or participants must determine the main and additional types of activities reflected in All-Russian classifier species economic activity. They are determined based on the content of the goals for which the non-profit organization was created.

A non-profit organization may carry out one type of activity or several types of activities that are not prohibited by the legislation of the Russian Federation and correspond to the goals of the activities of the non-profit organization, which are provided for by its constituent documents.

The legislation of the Russian Federation may establish restrictions on the types of activities that certain types of non-profit organizations have the right to engage in.

Certain types of activities can be carried out by non-profit organizations only on the basis of special permits (licenses). The list of these types of activities is determined by law. Licensed activities are carried out only after obtaining a license in the manner prescribed by law.

A license is a permission (right) for an entrepreneur to carry out a certain type of activity under the conditions specified in it. Licensed activities usually require special knowledge, are extremely profitable, and require more careful control by the state in order to protect the interests of citizens. Licensing can be established both in relation to entrepreneurial activity itself, which is of a continuous nature, and individual operations within the framework of one type of activity. Licensing refers to the activities of the state, represented by licensing authorities, in issuing, suspending or revoking licenses, as well as monitoring compliance with their conditions.

The terms of the license include, first of all, quantitative indicators, technical parameters, time, territorial and other boundaries for the implementation of the licensed type of activity. Other conditions may relate to the legal entity itself and contain a list of powers that constitute its competence to carry out the licensed type of activity. Sometimes the law requires that while carrying out a licensed activity, a non-profit organization must not engage in any other activity. This type of activity becomes exclusive to one business entity.

Some types of activities subject to licensing are listed in Art. 17 of the Federal Law of August 8, 2001 No. 128-FZ “On licensing of certain types of activities.” The specified list includes those that relate to aviation and medical equipment, encryption tools, electronic digital signatures, means of protecting and obtaining confidential information, weapons and military equipment, dangerous production facilities, explosive materials, oil and gas, pharmaceutical industries, shipping and transport, investment and non-state pension funds, auditing and other types of activities. Other types of activities, in particular, such as stock exchange, banking, notary, insurance, telecommunications, foreign economic, professional activity on the securities market, are regulated by others federal laws. The main principles of licensing are:

Ensuring the unity of the economic space on the territory of the Russian Federation;

Establishment of a unified list of licensed types of activities;

Establishment of a unified licensing procedure on the territory of the Russian Federation;

Establishment of licensing requirements and conditions by regulations on licensing specific types of activities; transparency and openness of licensing;

Compliance with the law when licensing.

When reorganizing a non-profit organization, the legislation does not provide for the possibility of re-issuing a license for a new entity resulting from the reorganization.

Non-profit organizations can conduct business activities, but only insofar as this serves the achievement of the goals for which the non-profit organization was created. The following are recognized as entrepreneurial activities:

1) production of goods, performance of work and provision of services that generate profit and meet the goals of creating an NPO;

2) acquisition and sale of securities;

3) implementation of property and non-property rights;

4) participation in business companies and participation in limited partnerships as an investor.

The legislation of the Russian Federation may establish restrictions on the entrepreneurial activities of certain types of non-profit organizations. Restrictions may also be established on non-profit organizations making donations to political parties, their regional branches, as well as to election funds and referendum funds.

A non-profit organization can carry out entrepreneurial activities only insofar as it serves the achievement of the goals for which it was created. Such activities include the profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as an investor.

The entrepreneurial activity of non-profit organizations involves the organization's participation in various contractual relations, its performance of legal actions related to the fulfillment of contractual and other obligations, the filing of claims and lawsuits, etc. A non-profit organization performs all legal actions on its own behalf at its own risk. A necessary condition participation of non-profit organizations in entrepreneurial activity is its state registration. It should be noted that a non-profit organization has the right to engage in either one type of activity, for example, participate in the real estate market as a realtor, or engage in several types of activity at once, and in both cases it must be an activity not prohibited by the legislation of the Russian Federation and corresponding goals of the organization's activities.

A non-profit organization keeps records of income and expenses for business activities.

In the course of carrying out economic activities, non-profit organizations, within their competence, can cooperate with all interested enterprises, public and scientific organizations, legislative and executive power, foreign and international organizations and other legal entities and individuals.

The organization has the right to independently determine the directions of its activities, the strategy of cultural, aesthetic, economic, technical and social development.

In the interests of achieving the goals provided for by the charter, a non-profit organization may create other non-profit organizations and join associations and unions.

Legal entities that do not have profit as the main goal of their activities and do not distribute the profits received among participants are non-profit organizations (clause 1 of Article 50 of the Civil Code). Separation of a non-profit organization from a number of other legal entities is possible only if such an organization simultaneously has both characteristics characterizing it. The exception is consumer cooperatives, which have the right to distribute income received from business activities carried out by them within the framework of their statutory legal capacity (clause 5 of Article 116 of the Civil Code). This feature of consumer cooperatives is completely justified, since this form of non-profit organization is created and operates precisely to satisfy the material and other needs of its members (housing, household), while other non-profit organizations have as their main intangible goals aimed at achieving public benefits, in particular, social, charitable, cultural, educational, scientific, managerial, protecting the health of citizens, developing physical education and sports, protecting the rights and legitimate interests of citizens and organizations, providing legal assistance, etc. The specific goals of a non-profit organization are determined by its constituent documents.

The approach contained in the Civil Code to the separation of non-profit organizations from other legal entities evokes well-deserved criticism from specialists in the field of business law. “With this approach,” writes V.I. Andreev, “it turns out that the division of legal entities into commercial and non-profit organizations has no practical significance. Often non-profit organizations carry out entirely entrepreneurial activities, without complying with the rules of paragraph 3 of Article 401 of the Civil Code” . And further: “Civil law does not allow the creation of other organizational and legal forms of a legal entity as a commercial organization, although it allows non-profit organizations to engage in entrepreneurial activities, thereby calling into question in theoretical terms the very division into commercial and non-profit organizations” Andreev V.I. . The role of the state in the development of small business // Legal problems of small business. - M., Yurayt. 2001. - P. 72..

Current legislation establishes a number of requirements for the implementation of entrepreneurial activities by non-profit organizations, compliance with which is mandatory for them. Firstly, entrepreneurial activity should not be the main goal of the activity of a non-profit organization, otherwise it turns into a commercial one (clause 1 of Article 50 of the Civil Code). Secondly, non-profit organizations can carry out business activities only to achieve the goals for which they were created, and in accordance with these goals (clause 3 of Article 50 of the Civil Code), i.e. entrepreneurial activities of non-profit organizations must meet two conditions:

serve the achievement of the organization's goals, i.e. strengthen its material and technical base, be a source of formation of property used for the purposes of the organization, attract to work members of the organization who have physical disabilities and are deprived of the opportunity to work under normal conditions (blind, deaf), and also contribute to the implementation of other socially useful goals of the organization;

comply with the statutory goals of the organization and do not go beyond the scope of its statutory legal capacity.

It should be noted that in the Law on Non-Profit Organizations (clause 2 of Article 24), unlike the Civil Code, only the first condition is specified: a non-profit organization can carry out entrepreneurial activities only insofar as it serves to achieve the goals for which it was created. The second condition about the need for business activity to comply with the statutory goals of a non-profit organization is absent in this Law.

From point of view general principles application of legislative norms, there is no doubt about the priority of the norms of the Civil Code as an act of the highest hierarchy (clause 2 of article 3 of the Civil Code), which establishes special, rather than general legal capacity (economic competence) of non-profit organizations.

This contradiction has caused ambiguous understanding and enforcement. In the literature, the point of view is expressed that “the requirement that all business activities of non-profit organizations comply with their statutory goals in relation to certain types of non-profit organizations is not indisputable” Kudryavtseva G.A. Federal legislation of Russia on the right of public associations to carry out entrepreneurial activities // Law and Economics. - 1998. - No. 9. - P. 11.. The author cites the participation of a non-profit organization in a business entity that produces non-core goods for the purposes of the organization as a possible discrepancy with the statutory goals of the organization. Thus, there is no doubt about the participation of a public organization of disabled people in joint stock company, producing prosthetics for the disabled.

The possibility for non-profit organizations to carry out entrepreneurial activities in general has mixed assessment. It allows non-profit organizations to modern conditions insufficient funding for culture, education, sports, healthcare, management to resolve issues of strengthening its material and technical base and further development. Activities worthy of encouragement public organizations disabled people, introducing the blind, deaf, people with other health defects to socially useful work, promoting social rehabilitation. However, under the guise of non-profit organizations using preferential treatment legal regulation diversified entrepreneurial activities began to be carried out, having as main goal not at all socially useful tasks. This situation has cast a shadow on many positive initiatives.

To resolve this situation, the legislator, in particular, took the path of unifying the taxation of profits received by organizations regardless of their type. The concept of Chapter 25 of the Tax Code of the Russian Federation "Organizational Income Tax", which came into force on January 1, 2002, in contrast to the previously effective tax legislation, is to determine the circle of taxpayers, regardless of the qualification of the organization as a commercial or non-profit. Non-profit organizations are also payers of income tax. The principle of excluding from the tax base income of non-profit organizations that they do not receive from entrepreneurial activities remains only in terms of non-inclusion in the tax base of so-called targeted revenues, which, according to clause 2 of Article 251 of the Tax Code of the Russian Federation, include targeted budget revenues to budget recipients and targeted receipts for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge from other organizations and (or) individuals, used by the specified recipients for their intended purpose. The Code provides an exhaustive list of such targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities.

What is the entrepreneurial activity of non-profit organizations and in what forms can it be carried out?

The entrepreneurial activity of a non-profit organization is recognized as the profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as an investor (clause 2 of Art. 24 of the Law on Non-Profit Organizations). The various types of business activities that non-profit organizations have the right to carry out can be divided into two groups:

entrepreneurial activity carried out directly by a non-profit organization;

entrepreneurial activity carried out through the creation and participation in commercial organizations.

And here we can answer the question posed above: does the participation of the organization, for example, in a joint-stock company that produces non-core goods for this non-profit organization, contradict the requirements of the Civil Code regarding the compliance of the entrepreneurial activities of a non-profit organization with its statutory legal capacity? It seems that no, but only if the income from the shares will be used for the purposes of the organization and in accordance with its statutory legal capacity. This is what distinguishes the entrepreneurial activity of non-profit organizations, carried out directly by them, and their entrepreneurial activity associated with the creation and participation in commercial organizations.

For certain types of non-profit organizations there are restrictions on engaging in entrepreneurial activities. Thus, associations (unions) of commercial organizations can carry out entrepreneurial activities only by creating business entities or participating in them. If, by decision of the participants, an association (union) is entrusted with conducting business activities, such an association (union) is transformed into a business company or partnership (clause 1 of Article 121 of the Civil Code).

Examples of restrictions on the entrepreneurial activities of non-profit organizations include, for example, a ban on a charitable organization participating in business companies together with other persons (Clause 4, Article 12 of the Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and charitable organizations"), an opportunity for public funds and charitable public associations to create and participate only in business societies (Article 118 of the Civil Code).

The legislation also establishes restrictions on the ability of non-profit organizations to participate in certain obligations. Thus, only commercial organizations can act as financial agents under a financing agreement for the assignment of a monetary claim (Article 825 of the Civil Code), parties to a commercial concession agreement (clause 3 of Article 1027 of the Civil Code). By general rule, only a commercial organization can be a trustee (clause 1 of Article 1015 of the Civil Code).

The legislation of the Russian Federation may establish other restrictions on the entrepreneurial activities of non-profit organizations. Restrictive norms are aimed primarily at protecting non-profit organizations from excessive “commercialization”, so that entrepreneurial activity does not become an obstacle for non-profit organizations in carrying out their statutory activities aimed at satisfying socially beneficial goals.

In general, restrictions on the business activities of non-profit organizations are very minor and allow them to take Active participation in economic circulation. In terms of the possibilities for carrying out various transactions, the legal capacity of a non-profit organization is essentially not much different from the legal capacity of a commercial organization.

This circumstance, as well as the ability of non-profit organizations to bear independent property liability (except for institutions), allows individual authors to raise reasonable, in our opinion, questions about whether most non-profit organizations have the economic prerequisites for applying insolvency (bankruptcy) procedures to them. Sweet Yu. Is bankruptcy possible? non-profit organizations? // Russian justice. - 2000. - No. 10. - P.23.. As is known, at present, paragraph 1 of Article 65 of the Civil Code contains a closed list of non-profit organizations that can be declared bankrupt - these are consumer cooperatives, charitable and other funds. According to this author, all non-profit organizations that have property under the right of ownership can be included in the list of entities to which bankruptcy procedures can be applied. This will create additional guarantees for creditors regarding the possibility of debt collection, and non-profit organizations will be able to use measures to restore solvency and relieve debts provided for by bankruptcy legislation.

It is also true, in our opinion, that bankruptcy procedures applied to non-profit organizations should have certain features due to their specificity. In particular, this applies to restoration measures and external management procedures. Carrying out measures to restore solvency should not lead to the dominance of entrepreneurial activity over non-commercial activities for which the organization was created. Therefore, an important role in restoring solvency should be given not to the expansion of the organization’s entrepreneurial activities, but to bringing its affairs to the proper state (collection of debts, sale of real estate that is not significant for the organization’s activities, etc.) and receiving assistance from the founders and other persons .

Property and income acquired by non-profit organizations as a result of their business activities, as a rule, become their property and are recorded on the organization’s balance sheet. The exception is the income of institutions received from business activities and property acquired from these incomes, which come to the independent disposal of the institution and are also accounted for on a separate balance sheet (clause 2 of Article 298 of the Civil Code). Any commercial organization (except for an institution) is liable for its obligations with the property in its ownership. 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 (Clause 2 of Article 120 of the Civil Code, Article 9 of the Law on Non-Profit Organizations).

The legal nature of the right granted to an institution to independently dispose of income from activities generating such income is assessed ambiguously by experts. Most scientists are of the opinion that the right enshrined in Article 298 of the Civil Code is the right of economic management Mattei U., Sukhanov E.A. Basic provisions of property rights. - M., Norma. 1999. - P. 331; Commentary on the Civil Code of the Russian Federation / Ed. Sadikova O.N. - M., Infra. 1995. - P. 321; Non-profit organizations: legal status, legislation, constituent documents / Ed. Tikhomirova M.Yu. - M., Publishing house M.Yu. Tikhomirov. 1998. - P.67.. Another point of view, reflected not only in scientific doctrine, but also in legislative acts, is that the income received by an institution from business activities becomes the property of the institution, since only the owner can independently dispose property Kamyshansky V.P. Property rights: limits and restrictions. - M., Lawyer. 2000. - P. 172.. The third point of view is the position that the right to independently dispose of an institution’s income from activities generating such income is a special property right that does not fit within the framework of operational management or the framework of property rights Civil law: Textbook. T. 1 / Ed. Sergeeva A.P., Tolstoy Yu.K. - M., Prospekt. 2000. - P. 357.. And finally, the last concept is that the state remains the sole and sole owner of the property of the institution, which belongs to it with the right of operational management. By carrying out entrepreneurial activities, an institution acquires the right independently, within the framework of special economic competence, to dispose of the income received from such activities and the property acquired from these incomes. The income itself and the acquired property still belong to the institution with the right of operational management by I.V. Ershova. Business law. - M., Jurisprudence. 2002. - P. 213..

Leaving outside the scope of this article detailed consideration long-term and multifaceted discussion of scientists and practitioners about the legal nature of an institution’s right to income from entrepreneurial activities, we note that in any case, the legislator’s position on the limited liability of an institution only in cash, including for obligations arising from entrepreneurial activity, is hardly fair and rational. activities of the institution. Following the position of individual scientists, which was confirmed in judicial practice, it seems that for obligations arising from entrepreneurial or other income-generating activities, the institution must bear full responsibility property acquired at the expense of this income, and not just the funds of Ershova I.V. Decree. op. - P.214; Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 23, 2005 No. 4940 // Bulletin of the Supreme Arbitration Court of the Russian Federation. - 2005. - No. 4. - P. 14..

When liquidating a non-profit organization, the property remaining after satisfying the claims of creditors, unless otherwise established by federal laws, is directed in accordance with the constituent documents for the purposes for which the non-profit organization was created and (or) for charitable purposes, and if it is impossible to use it in accordance with with constituent documents - turns into state income. The Law on Non-Profit Organizations establishes the specifics of distribution of property remaining after satisfying the claims of creditors for non-profit partnerships. Such property is subject to distribution among the members of the non-profit partnership in accordance with their property contribution and no more than this contribution, unless otherwise established by special federal laws and the constituent documents of the non-profit partnership V.V. Zalessky. Non-profit partnerships: payment of membership fees // Law and Economics. - 2007. - No. 1. - P. 18.. Features of the distribution of property of a liquidated non-profit partnership bring this form of non-profit organizations closer to business companies and partnerships, however, we note that the property of a liquidated business company (partnership) becomes the property of a participant (partner) without restrictions its size limits the contribution to the authorized (share) capital.

Legal entities that do not have profit as the main purpose of their activities and do not distribute the profits received among participants are non-profit organizations. Separation of a non-profit organization from a number of other legal entities is possible only if such an organization simultaneously has both characteristics characterizing it. The exception is consumer cooperatives, which have the right to distribute income received from business activities carried out by them within the framework of their statutory legal capacity. This feature of consumer cooperatives is completely justified, since this form of non-profit organization is created and operates precisely to satisfy the material and other needs of its members (housing, household), while other non-profit organizations have as their main intangible goals aimed at achieving public benefits, in particular, social, charitable, cultural, educational, scientific, managerial, protecting the health of citizens, developing physical education and sports, protecting the rights, legitimate interests of citizens and organizations, providing legal assistance, etc.

Unlike commercial organizations, which can be created in the forms strictly provided for by the Civil Code, the list of forms of non-profit organizations is open and can be supplemented by federal laws.

Current legislation establishes a number of requirements for the implementation of entrepreneurial activities by non-profit organizations, compliance with which is mandatory for them. Firstly, entrepreneurial activity should not be the main purpose of a non-profit organization, otherwise it turns into a commercial one. Secondly, non-profit organizations can carry out business activities only to achieve the goals for which they were created and in accordance with these goals, i.e. entrepreneurial activities of non-profit organizations must meet two conditions:

serve the achievement of the organization's goals, i.e. strengthen its material and technical base, be a source of formation of property used for the purposes of the organization, attract to work members of the organization who have physical disabilities and are deprived of the opportunity to work under normal conditions (blind, deaf), and also contribute to the implementation of other socially useful goals of the organization;

comply with the statutory goals of the organization and do not go beyond the scope of its statutory legal capacity.

The possibility of non-profit organizations carrying out entrepreneurial activities in general has an ambiguous assessment. It allows non-profit organizations in modern conditions of insufficient funding for culture, education, sports, healthcare, and management to resolve issues of strengthening their material and technical base and further development. The activities of public organizations of disabled people, which involve the blind, deaf, and people with other health defects in socially useful work and promote social rehabilitation, deserve every possible encouragement. However, under the guise of non-profit organizations, using a preferential regime of legal regulation, diverse entrepreneurial activities began to be carried out, having as the main goal not socially useful tasks. This situation has cast a shadow on many positive initiatives.

What is the entrepreneurial activity of non-profit organizations and in what forms can it be carried out?

The entrepreneurial activity of a non-profit organization is recognized as the profit-generating production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as an investor. The various types of business activities that non-profit organizations have the right to carry out can be divided into two groups:

entrepreneurial activity carried out directly by a non-profit organization;

entrepreneurial activity carried out through the creation and participation in commercial organizations.

And here we can answer the question posed above: does the participation of the organization, for example, in a joint-stock company that produces non-core goods for this non-profit organization, contradict the requirements of the Civil Code regarding the compliance of the entrepreneurial activities of a non-profit organization with its statutory legal capacity? It seems that no, but only if the income from the shares will be used for the purposes of the organization and in accordance with its statutory legal capacity. This is what distinguishes the entrepreneurial activity of non-profit organizations, carried out directly by them, and their entrepreneurial activity associated with the creation and participation in commercial organizations.

For certain types of non-profit organizations there are restrictions on engaging in entrepreneurial activities. Thus, associations (unions) of commercial organizations can carry out entrepreneurial activities only by creating business entities or participating in them. If, by decision of the participants, an association (union) is entrusted with conducting business activities, such an association (union) is transformed into a business company or partnership. non-profit legal entrepreneurial

The legislation also establishes restrictions on the ability of non-profit organizations to participate in certain obligations. Thus, only commercial organizations can act as financial agents under a financing agreement for the assignment of a monetary claim, parties to a commercial concession agreement. As a general rule, only a commercial organization can act as a trustee.

The legislation of the Russian Federation may establish other restrictions on the entrepreneurial activities of non-profit organizations. Restrictive norms are aimed primarily at protecting non-profit organizations from excessive “commercialization”, so that entrepreneurial activity does not become an obstacle for non-profit organizations in carrying out their statutory activities aimed at satisfying socially beneficial goals.

In general, restrictions on the entrepreneurial activities of non-profit organizations are very insignificant and allow them to take an active part in economic turnover. In terms of the possibilities for carrying out various transactions, the legal capacity of a non-profit organization is essentially not much different from the legal capacity of a commercial organization.

This circumstance, as well as the ability of non-profit organizations to bear independent property liability (except for institutions), allows individual authors to raise reasonable, in our opinion, questions about whether most non-profit organizations have the economic prerequisites for applying insolvency (bankruptcy) procedures to them.

Property and income acquired by non-profit organizations as a result of their business activities, as a rule, become their property and are recorded on the organization’s balance sheet. The exception is the income of institutions received from business activities and property acquired from these incomes, which come to the independent disposal of the institution and are also accounted for on a separate balance sheet. Any commercial organization (except for an institution) is liable for its obligations with the property in its ownership. 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.

When liquidating a non-profit organization, the property remaining after satisfying the claims of creditors, unless otherwise established by federal laws, is directed in accordance with the constituent documents for the purposes for which the non-profit organization was created and (or) for charitable purposes, and if it is impossible to use it in accordance with with constituent documents - turns into state income. The Law on Non-Profit Organizations establishes the specifics of distribution of property remaining after satisfying the claims of creditors for non-profit partnerships. Such property is subject to distribution among the members of the non-profit partnership in accordance with their property contribution and no more than this contribution, unless otherwise established by special federal laws and the constituent documents of the non-profit partnership. The peculiarities of the distribution of property of a liquidated non-profit partnership bring this form of non-profit organizations closer to business companies and partnerships, however, we note that the property of a liquidated business company (partnership) becomes the property of the participant (partner) without limiting its size by the limits of the contribution to the authorized (share) capital.

1) no, they cannot, since these are non-profit organizations;

2) yes, they can, if the right to engage in entrepreneurial activity is enshrined in the constituent documents of a non-profit organization along with the main types of activity;

3) non-profit organizations can carry out business activities specified in their constituent documents, and if it serves to achieve the goals for which commercial organizations were created and corresponds to these goals.

21. The legal capacity of a legal entity terminates from the moment:

1) the founders make a decision to liquidate a legal entity;

2) completion of settlements with all creditors and approval of the liquidation balance sheet;

3) making an entry in State Register on the exclusion of a legal entity from it.

22. Property rights in the objective sense are legal norms that determine the type and extent of behavior of persons:

1) on appropriation and use of property;

2) on property ownership;

3) on the disposal of property;

4) on ownership, use, disposal of property.

23. The right of ownership in the subjective sense is a legally secured ability of a person:

1) own property;

2) use the property at your own discretion;

3) own, use and dispose of property at their own discretion;

4) own and dispose of property at your own discretion.

24. In accordance with current legislation in the Russian Federation the following are recognized:

1) private, public and municipal form property;

2) state and municipal forms of ownership;

3) equity and joint forms property;

4) private and collective forms of ownership.

25. In accordance with current legislation, property may be located:

1) only in private property individuals;

2) only in the property of the Russian Federation and its constituent entities;

3) only in state and municipal ownership;

4) in private property of individuals and legal entities, as well as in state and municipal property.

26. The right of ownership is:

27. The right to use is:

1) a set of actions aimed at retaining and ensuring the safety of the thing;

2) a set of actions aimed at extracting it from a thing useful properties;

3) a set of actions aimed at extracting income from a thing;

4) a set of actions aimed at changing the ownership of a thing.

28. The power of disposal is:

1) a set of actions aimed at retaining and ensuring the safety of the thing;

2) a set of actions aimed at extracting useful properties from a thing;

3) a set of actions aimed at retaining someone else’s property;

4) a set of actions aimed at changing the ownership of a thing.

29. A person who is not the owner of property, but who conscientiously, openly and continuously owns this property as his own, acquires the right of ownership of this property:

1) after twenty years in relation to real estate and after ten years in relation to movable property;

2) after ten years in relation to real estate and after five years in relation to movable property;

3) after fifteen years in relation to real estate and after five years in relation to movable property;

4) after ten years, both in relation to real estate and movable property.

30. Property is assigned to the right of economic management:

1) for a state-owned enterprise;

2) for a municipal institution;

3) for a state enterprise;

4) for a production cooperative;

5) for an institution created by a public organization.

31. The right of economic management arises from unitary enterprise:

1) from the moment the decision is made by the authorized body;

2) from the moment state registration enterprises;

3) from the moment the property is transferred to him by the owner;

4) from the moment the transfer of part of the profit to the owner of the property begins.

32. A unitary enterprise based on the right of economic management requires the consent of the property owner:

1) to carry out any transactions with the provided property;

2) only for transactions with real estate;

3) the enterprise makes the decision to enter into a transaction independently.

33. Property is assigned to the right of operational management:

1) for a state-owned enterprise;

2) for consumer cooperative;

3) for a subsidiary of a state or municipal enterprise;

4) for an agricultural production cooperative.

34. The owner of the property does not bear subsidiary liability:

1) for debts of a state-owned enterprise;

2) for debts of a municipal unitary enterprise;

3) for the debts of the institution.

35. A government enterprise is created on the basis of:

1) only federal state property;

2) state and municipal property;

3) private property;

4) any form of ownership.

36. Income received by an institution from its permitted business activities, as well as property acquired from these incomes, goes to:

1) to the state budget;

2) local budget;

3) at the independent disposal of the institution;

4) into the property of the founder of the institution.

37. Disposal of property located in common shared ownership, is carried out:

1) with the consent of all co-owners;

2) with the consent of more than half of the co-owners;

3) with the consent of two thirds of the total number of co-owners;

4) in accordance with the court decision.

38. The disposal of property in common joint ownership is carried out:

1) by agreement of all participants in the common property;

2) with the consent of more than half of the participants in the common property;

3) with the consent of two thirds of the total number of participants in the common property;

4) in accordance with the court decision.

39. A bilateral transaction is:

1) a transaction in which each party is represented by one entity;

2) a transaction that requires the expression of will of both parties;

3) an agreement in which both parties have mutual rights and obligations.

40. A unilateral transaction is:

1) will;

2) an agreement in which one party has only rights, and the other only obligations;

3) acceptance of the inheritance by the heir under the will;

4) none of the above options.

41. If the notarial form of the transaction is not observed, then the latter is:

1) failed;

2) contestable;

3) insignificant;

4) imaginary.

42. As a general rule, a transaction that does not comply with the requirements of the law or other legal acts is:

1) contestable;

2) insignificant;

3) feigned;

4) failed.

43. A transaction of a legal entity that goes beyond the scope of its legal capacity is:

1) osprima;

2) insignificant;

3) invalid;

4) feigned.

44. A voidable transaction is considered invalid from the moment:

1) the entry into force of a court decision by which it was declared invalid;

2) its commission;

3) when its execution began;

4) filing a claim to declare it invalid.

45. A void transaction is considered invalid from the moment:

1) when its execution began;

2) filing a claim to apply the consequences of the invalidity of a void transaction;

3) its commission;

4) the entry into force of a court decision in which the court declared its nullity.

46. ​​A power of attorney for transactions with any property of the represented person is called:

1) general;

2) special;

3) one-time;

47. A mortgage is:

1) pledge of movable property;

2) pledge of real estate;

3) lending secured by real estate.

48. Foreclosing on mortgaged property occurs:

1) in an administrative manner;

2) in court;

3) by agreement of the parties.

49. The deposit agreement is concluded:

1) orally;

2) in writing;

3) exclusively in notarial form.

50. An obligation is considered mutual if:

1) each party to the obligation has both rights and obligations;

2) one party to the obligation has only rights, and the other party has only obligations;

3) one party to the obligation has only rights, and the other party has both rights and obligations;

4) one party to the obligation has only obligations, and the other party has both rights and obligations.

51. Assignment of the right of claim is permitted:

2) regardless of the debtor’s consent;

52. Transfer of debt is allowed:

1) only with the consent of the debtor;

2) without the consent of the debtor;

3) by mutual agreement of the creditor and debtor;

4) subject to notification by the creditor of the debtor.

53. The preliminary agreement is concluded in the form:

1) oral, by mutual agreement;

2) written, depending on the value of the transaction;

3) notarial, at the request of one of the parties;

4) established for the main contract, and if the form for the latter is not established, then in simple written form.

54. An agreement is considered concluded if an agreement is reached between the parties in the form required in appropriate cases:

1) about the subject of the agreement;

2) about the conditions that are designated by law as essential;

3) on the conditions regarding which, at the request of one of the parties, an agreement must be reached;

4) about everything specified in points “a” - “c”.

55. An agreement to amend or terminate a contract is made in the form:

1) only in writing;

2) only notarial;

3) in the same period in which the contract was concluded;

56. In the event of a unilateral refusal to fulfill a contract in whole or in part, the contract is considered terminated when such refusal is allowed:

1) by law;

2) by agreement of the parties;

3) by law or agreement of the parties.

57. The essential terms of the purchase and sale agreement are:

1) name of the product;

3) deadline for transfer of goods;

4) name and quantity of goods.

58. Goods under contract retail purchase and sale is:

1) goods used for personal (household) needs not related to making a profit;

2) goods used for any needs;

3) a product used for profit.

59. Under a real estate purchase and sale agreement, ownership passes from the moment:

1) drawing up a transfer deed;

2) state registration;

3) from the moment of notarization of the contract.

60. When selling an enterprise, it includes:

1) property intended for its activities, raw materials, products, rights of claim, exclusive rights (company name, trademark, service mark);

2) property intended for its activities, raw materials, products, debts, rights of claim, exclusive rights (company name, trademark, service mark);

3) property intended for its activities, raw materials, debts, rights of claim, exclusive rights (company name, trademark, service mark).

61. Fruits, products and income received by the lessee when using the leased property:

1) are always the property of the tenant;

2) are always the property of the lessor;

3) become the property of the lessor if state property is leased.

62. The day of opening of the inheritance is:

1) the day the will was written;

2) the day of death of the testator;

3) the day after the end of six months from the date of death of the testator.

63. Parents deprived of parental rights cannot be heirs:

1) by law;

2) by will.

64. If the place of residence of the testator is unknown, then the place of opening of the inheritance is recognized as:

1) place of last registration;

2) location of the inherited property;

3) place of permanent residence of the heirs.

65. The following persons are recognized as unworthy heirs:

1) those who do not want to live with the testator;

2) not fulfilling the obligation to support the testator;

3) living in another city.

66. In accordance with the procedure of universal legal succession, the following shall not be inherited:

2) property rights;

3) rights inextricably linked with the personality of the testator.

67. Legal heirs are not:

1) citizens;

2) children conceived during the life of the testator and born alive after his death;

3) legal entities.

68. Acquisitive prescription arises on someone else’s real estate in the event of open and permanent possession of it for:

69. The Russian Federation is called upon to inherit by law if the property:

1) bequeathed to the Russian Federation;

2) recognized as escheat;

3) there are no heirs by law, but there are heirs by will.

70. Incapacitated citizens are recognized as heirs both by law and by will:

71. The following have the right to declare a citizen dead:

3) notary.

72. The heir has the right:

1) accept the property in full;

2) accept the property partially;

3) give up unnecessary property.

73. The notary determines the place of opening of the inheritance on the basis of:

1) death certificate from a medical institution;

2) a court decision declaring a citizen dead;

3) death certificate issued by the civil registry office.

74. A will may be made:

2) by proxy;

3) legal representative, guardian or trustee.

75. Intellectual property- This:

1) the result of intellectual activity;

2) means of individualization of legal entities, goods, services and enterprises;

3) the result of intellectual activity, means of individualization of legal entities, goods, services and enterprises that are granted legal protection.

1) during the period, established by law;

2) indefinitely.

77. A condition for the patentability of an industrial design is not:

1) novelty;

2) industrial applicability;

3) originality.

78. The result of intellectual activity and means of individualization are not:

1) works of science, literature and art;

2) computer programs;

3) laws adopted by the State Duma of the Russian Federation;

1) has the right to use his work regardless of the originator of the derivative work;

2) does not have the right to use his work regardless of the originator of the derivative work.

80. Intellectual rights are the rights:

1) on the results of intellectual activity;

2) for means of individualization;

3) on the results of intellectual activity and on means of individualization.

1) laws of the Russian Federation;

2) legal acts of the Russian Federation;

3) international treaties of the Russian Federation;

4) business customs;

2) exercises its rights subject to the rights of the author.

3) transfers its rights to the derivative work to the author of the original work.

2) during the period of legal protection established by law;

3) indefinitely.

84. The validity period of the exclusive right to an invention is:

85. The validity period of the exclusive right to an industrial design is:

1) alienable and transferable;

2) inalienable and non-transferable;

3) alienable and intransferable.

87. The copyright holder has the right:

1) use the ID result at your own discretion;

2) dispose of the results of the ID at their own discretion;

3) use and dispose of the result of ID at your own discretion, unless otherwise provided by the Civil Code of the Russian Federation.

1) property;

2) non-property;

3) property and non-property rights to works.

90. An exclusive right is the right:

1) use the result of intellectual activity;

2) dispose of the exclusive right to the result;

3) permit or prohibit other persons from using the result of intellectual activity;

4) all answers are correct;

5) all answers are incorrect.

TESTS FOR LECTURE No. 4

ON LABOR LAW

1. Labor law is a system of legal norms governing labor relations:

1. Workers and employers.

2. Workers and employers and supervisory authorities of the Prosecutor's Office and the State Labor Inspectorate.

3. Workers and employers and supervisory authorities of the Prosecutor's Office and the State Labor Inspectorate and trade unions.

2. Labor Relations in terms of the direct use of labor - these are relations in connection with:

1. With work discipline;

3. The probationary period is established in relation to:

1. Minors:

2. Young specialists upon reaching the age of 25;

3. Pregnant women;

4. Elected to an elected position.

4. Labor law is:

1. Sub-branch of civil law.

2. An independent branch of law.

3. Complex branch of law.

5. Labor relations for the direct use of labor are relations in connection with:

1. With labor protection;

2. With the participation of the employee in production management;

3. training and retraining, education of the employee;

4. With compensation for material damage.

6. Upon termination employment contract at the employee’s initiative, he is obliged to give notice of dismissal for:

1. 1 week;

2. 2 weeks;

3. 3 weeks.

7. The subject of legal regulation in labor law is public relations in the field:

2. Work and rest;

3. Labor, leisure and social activities.

8. Labor relations for the direct use of labor are relations in connection with:

1. With the relocation and dismissal of an employee;

2. With the participation of the employee in production management;

3. training and retraining, education of the employee;

4. With compensation for material damage.

9. Termination of an employment contract at the initiative of the administration is not:

1. Liquidation of the organization;

2. Reduction in numbers;

3. Refusal of the employee to be transferred to work in another location;

4. The employee’s inadequacy for the position held due to low qualifications.

10. The subjects of labor relations are:

1. Individuals;

2. Legal entities;

3. Individuals and legal entities.

11. Labor relations for the direct use of labor are relations in connection with:

1. Retirement;

2. With the participation of the employee in production management;

3. training and retraining, education of the employee;

4. With compensation for material damage.

12. Termination of an employment contract at the initiative of the administration is not:

1. Liquidation of the organization;

2. Reduction in numbers;

3. Agreement of the parties;

13. Legal personality arises for an employee:

1. From 14 years old;

2. From 15 years old;

3. From 16 years old;

4. From 18 years of age.

14. Labor relations outside the sphere of direct employment arise between:

2. Administration and labor collective.

15. Termination of an employment contract at the initiative of the administration is not:

1. Liquidation of the organization;

2. Reduction in numbers;

3. Expiration of the employment contract;

4. The employee’s inadequacy for the position held due to low qualifications.

16. Legal personality arises for the employee in agreement with the trade union body:

1. From 14 years old;

2. From 15 years old;

3. From 16 years old;

4. From 18 years of age.

17. Labor relations outside the sphere of direct employment arise between:

1. Employee and employer;

2. Administration and trade union body.

18. Termination of an employment contract at the initiative of the administration is not:

1. Liquidation of the organization;

2. Reduction in numbers;

3. Transfer of an employee at his request to another employer;

4. The employee’s inadequacy for the position held due to low qualifications.

19. Legal personality arises for an employee under certain circumstances with the consent of the parents:

1. From 14 years old;

2. From 15 years old;

3. From 16 years old;

4. From 18 years of age.

20. The main form of realization of the right of citizens to work is:

1. Civil contract;

2. Employment contract.

21. Termination of an employment contract at the initiative of the administration is not:

1. Liquidation of the organization;

2. Reduction in numbers;

3. Transition to an elected position;

4. The employee’s inadequacy for the position held due to low qualifications.

22. Legal personality arises for an employee with the consent of his parents if he is::

1. School students;

2. Students of vocational schools;

3. Students of secondary special education educational institution;

4. All of the above.

23. An employment contract is an agreement between:

1. Employee and employer;

2. The employee and the workforce;

3. The employee, the employer and the workforce.

24. Termination of an employment contract at the initiative of the administration is not:

4. Refusal of the employee to be transferred to another location;

25. Legal personality arises for an employee if he is a student of an educational institution, subject to consent:

1. Prosecutor;

2. Guardianship and trusteeship authority;

3. Parents.

26. The parties to the employment contract are:

1. Employee and employer;

2. Employee and labor collective;

3. Employee, employer and workforce.

27. Termination of an employment contract at the initiative of the administration is not:

1. Systematic failure by the employee to fulfill his duties;

2. Absenteeism without good reason;

3. Showing up at work while intoxicated;

4. Agreement of the parties;

5. Committing theft in the workplace.

28. Legal entities in labor relations do not include:

1. Employers;

2. Labor collective;

3. Trade unions.

4. State Labor Inspectorate.

29. The employment contract is as follows:

1. 2 copies;

2. 3 copies.

30. Termination of an employment contract at the initiative of the administration is not:

1. Systematic failure by the employee to fulfill his duties;

2. Absenteeism without good reason;

3. Showing up at work while intoxicated;

4. Expiration of the employment contract;

5. Committing theft in the workplace.

31. Employers are not:

1. Individual entrepreneurs;

2. Organizations;

3. Individuals.

32. The employment contract establishes:

1. Rights and obligations of the employee;

2. Rights and obligations of the employer;

3. Rights and obligations of the employee and employer;

33. Termination of an employment contract at the initiative of the administration is not:

1. Systematic failure by the employee to fulfill his duties;

2. Absenteeism without good reason;

3. Showing up at work while intoxicated;

4. Transfer of an employee at his request to another employer;

5. Committing theft in the workplace.

34. The employee’s working conditions are not established:

1. Labor legislation;

2. collective agreement;

3. Internal labor regulations.

35. Termination of an employment contract at the initiative of the administration is not:

1. Systematic failure by the employee to fulfill his duties;

2. Absenteeism without good reason;

3. Showing up at work while intoxicated;

4. Transition to an elected position;

5. Committing theft in the workplace.

36. Labor relations for the direct use of labor are relations in connection with:

1. With hiring;

2. With the participation of the employee in production management;

3. training and retraining, education of the employee;

4. With compensation for material damage.

37. Hiring is formalized:

1. Signing an employment contract;

2. Issuing an order from the employer;

3. Signing a collective agreement.

38. Termination of an employment contract at the initiative of the administration is not:

1. Committing theft at the place of work;

2. Refusal of the employee to be transferred to another location;

3. One-time gross violation of labor duties by an employee.

39. Labor relations for the direct use of labor are relations in connection with:

1. Remuneration;

2. With the participation of the employee in production management;

3. training and retraining, education of the employee;

4. With compensation for material damage.

40. Order for employment:

1. Notified to the employee;

2. It is brought to the attention of the employee against signature.

41. According to the Constitution of the Russian Federation, the length of the working week cannot exceed:

2. 35 hours;

3. 36 hours;

4. 40 hours.

42. Labor relations for the direct use of labor are relations in connection with:

1. Working conditions;

2. With the participation of the employee in production management;

3. training and retraining, education of the employee;

4. With compensation for material damage.

43. Establishment probationary period when hiring is:

1. Mandatory;

2. Permissible by decision of the employer.

44. In accordance with labor legislation, the length of the working week is established for workers under the age of 16:

2. 35 hours;

3. 36 hours;

4. 40 hours.

45. In accordance with labor legislation, for workers aged 16 to 18 years, the working week is set to no more than:

2. 35 hours;

3. 36 hours;

4. 40 hours.

46. ​​In accordance with labor legislation, for workers who are disabled people of groups 1 and 2, the working week is set to no more than:

2. 35 hours;

3. 36 hours;

4. 40 hours.

47. In accordance with labor legislation, for workers engaged in work with hazardous working conditions, the working week is set to no more than:

2. 35 hours;

3. 36 hours;

4. 40 hours.

47. In accordance with labor legislation, for workers engaged in work with hazardous working conditions, the working week is set to no more than:

2. 35 hours;

3. 36 hours;

4. 40 hours.

48. Reduced working hours for certain categories of workers (teaching, medical and other workers) establishes:

1. Constitution of the Russian Federation.

2. Federal Law.

3. Presidential Decree.

4. Decree of the Government of the Russian Federation.

49. The employer is obliged to establish a part-time working day (shift) or part-time working week at the request of:

1. Working woman.

2. Pregnant woman.

50. The employer is obliged to establish a part-time working day (shift) or part-time working week at the request of:

1. Working woman.

2. Women with a child under 14 years of age

3. Working woman - pensioner

51. The employer is obliged to establish a part-time working day (shift) or part-time working week at the request of:

1. Working woman.

2. Women with a disabled child under 18 years of age.

3. Working woman - pensioner

52. The employer is obliged to establish a part-time working day (shift) or part-time working week at the request of:

1. Working woman.

2. Women caring for a sick family member.

3. Working woman - pensioner.

53. Due to the special nature of the work, as well as when performing work, the intensity of which is not the same throughout the working day (shift), the working day:

1. Can be divided into parts.

2. Cannot be divided into parts.

54. Dividing the working day into parts due to the special nature of the work on the basis of:

1. Constitution of the Russian Federation.

2. Federal law.

3. Decree of the President of the Russian Federation.

3. Orders from the head of the enterprise.

55. Breaks during the working day (shift) should be no more than:

2. 2 hours.

3. 3 hours.

56. Breaks during the working day (shift) must be no less than:

1. 0.5 hours.

57. The time for granting a break and its specific duration are not established:

58. In a five-day working week, the general day off is Sunday, and a second day off is not established:

1. Internal labor regulations.

2. By agreement between the employee and the employer.

3. By order of the director of the enterprise.

59. Attracting employees to work on weekends and non-working days holidays is made on the basis of:

1. Law.

2. Order of the director.

3. Order of the Director and written consent of the employee.

60. Involving employees to work on weekends and non-working holidays without their consent is permitted in cases established by:

1. The Constitution of the Russian Federation.

2. Labor Code RF.

3. By decree of the President of the Russian Federation.

4. Decree of the Government of the Russian Federation.