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Introductory Commercial Non-commercial Representative offices Accounting Contacts

The main aim of non-commercial organization is not to make a profit and distribute the same among its members but some other activity which is usually aimed at public interests. The civil legislation of the Russian Federation does not stipulate a fixed number of organizational forms of such non-commercial entities. Moreover the restriction on commercial activity of such entities is not so strict: they can engage in any business activity that serves their foundation purposes. The purposes of non-commercial organizations can be: social, charitable, cultural, educational, scientific, administrative, health protection, physical training and sports development, legal aid and so on. The legislation in force provides for a wide range of non-commercial organizations (the list is open):
  • consumer cooperatives;
  • public association;
  • religious association;
  • fund;
  • association of legal entities;
  • non-commercial partnership;
  • gardening association;
There are some particulars about the legal status of non-commercial organizations. For example, they are not subject to state protection of small-scale enterprise even if they are engaged in commercial activity. Therefore they are not entitled to apply a simplified taxation and accounting system.

Accounting reports of non-commercial organizations are to be submitted only once a year and besides the law stipulates a reduced list of accounting documents to be filed with the tax authorities: a balance sheet, income and expenses statement, report on purpose use of funds. The law generally does not stipulate a maximum number of founders of a non-commercial entity, both legal entities and individuals have the right to become founders.

As a rule, non-commercial organizations are required to have either one or both of the two basic constituent documents: a charter and articles of association. These documents determine the legal form of the organization, its name and purposes, the rights and obligations of its members, sources of its assets and other basic provisions. The exact requirements to each type of non-commercial entity and its constituent documents are stipulated by special laws. In some cases the sample constituent documents are elaborated by state authorities (for example charters of educational organizations).

The registration procedure of non-commercial organizations can also depend on its organizational form, the territory of activity and location of administrative organs (in some cases the approval of Ministry on antimonopoly policy is required). Public associations are registered by Ministry of justice which make high demands to the constituent documents of the entity. The major part of other non-commercial entities are registered in the ordinary procedure by tax authorities.

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Contact info
Primary Moscow office
Ackermann Bellmer
42 Bolshaya Kalitnikovskaya street, office 213, 109029, Moscow, Russia
Tel. +7(495) 223-9170
Fax +7(495) 739-4303
ICQ: 418-984-651
Skype: Ackermann Bellmer
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