Russian Asian Legal Association

The institution (uchrezhdeniye) is a form that exists in Russia and several other countries of the former Soviet Union. Like foundations, institutions have no members. However, unlike foundations, institutions do not acquire ownership rights over property transferred to them (article 123.21 of the Civil Code; Non-Commissioned Officer Act, section 20). In addition, the founders are responsible for all obligations of the institution that it cannot fulfill alone (articles 123.22 and 123.23 of the Civil Code; Non-Commissioned Officers Act, Article 9, paragraph 2; Article 35 of the Law on Public Associations). Since founders are unable to protect themselves from institutional liabilities, private founders tend not to use private institutions and usually look for other legal forms to carry out their activities. Public institutions are usually created with public funds. Schools, health facilities and cultural organizations are common examples of public institutions. Russian laws use a number of terms to define activities for “charitable purposes”. For example, the term is explicitly used in the definition of a gift under article 582 of the Civil Code. [6] However, neither the Civil Code nor any other law of the Russian Federation explicitly defines “charitable purposes.” Several Russian laws contain closely related concepts.

For example, some Russian legal experts and officials have likened the concept to the term “charitable purposes” as defined in the Charities Act (Article 2 of the Charities Act). For example, local experts are not aware of any case where the tax authorities have treated the funding of activities for “charitable purposes” as taxable income on the grounds that the funding was not intended for “charitable purposes”. This report describes the legal framework for non-profit organizations (also known as non-governmental organizations or NGOs) in Russia and includes translations of legislation relating to a foundation or consultant conducting an equivalency determination of a foreign beneficiary in accordance with IRS Tax Procedure 92-94. Charities are expressly prohibited from using their assets to support political parties, movements and campaigns (section 2(2) to (2)(3) of the Charities Act). In addition, religious organizations, State and municipal institutions, international public associations, international movements and foreign nationals are prohibited from donating to political candidates (Federal Act No. 19-FZ of 10 January 2003 on the election of the President of the Russian Federation, article 58, paragraph 6; Federal Law No. 51-FZ of 18 May 2005 “On Elections of Deputies of the State Duma of the Russian Federation”, as amended, Article 64, paragraph 7). However, these prohibitions do not appear to extend to participation in lobbying or other policy-related activities.

Russia`s structure adds another layer of complexity to the legal and regulatory framework, as Russia is a federation with eighty-five territorial jurisdictions. [2] According to the Tax Code, regional laws may confer benefits on non-commissioned officers that go beyond those required by federal law. While this note focuses on federal legislation, it would also be a good idea to review the regional and local legislation in which a potential recipient is registered in order to fully understand the regulations in place. Legal persons, including commercial entities, can normally act as founders of all forms of non-commissioned officers, with the exception of public associations. However, public bodies, by definition, can only be created by individuals (Article 123.4 of the Civil Code). The Russian Federation (Russia) recognizes many forms of organization of non-governmental and non-commercial organizations (NCOs). [1] The Civil Code provides the main legal framework for non-commissioned officers. It divides them into two categories: non-commercial organizations and organizations of non-commercial units. Non-commercial commercial organizations include non-commissioned officers whose founders have the right to participate (i.e. to be members) and may form their own supreme governing body.

These include public organizations, associations (trade unions) and others. An association, foundation, or public institution can also register as a charity under the Charities Act (section 7 of the Charities Act). An institution can only register as a non-profit organization if another non-profit organization is the founder. Other forms of non-commissioned officers can only register as charities if they are “set out in federal not-for-profit legislation.” Russian law does not explicitly allow NOAs to register as charities. Public associations, with the exception of specialised organisations such as trade unions and political associations, have virtually no restrictions as to the activities they may carry out as main objectives (Law on Public Associations, Article 5), including activities of mutual interest (Article 123(4) of the Civil Code); Non-Commissioned Officers Act, Article 6, paragraph 1; Article 8 of the Law on Public Associations). All foundations are required to carry out charitable activities (article 123.18 of the Civil Code; Non-commissioned officers Act Article 7, paragraph 1; Article 10 of the Law on Public Associations). The main activities of institutions are generally defined as all social, cultural or other non-profit activities (article 123.21 of the Civil Code; Article 9 of the Non-Commissioned Officers Act; Article 11 of the Law on Public Associations). Charities are required to promote at least one of the charitable activities listed in the Act (section 2 of the Charities Act). This legal status of non-profit organizations providing socially useful services gives priority to organizations in providing state and municipal support in the following forms: awarding of grants; transfer of ownership for temporary use; the allocation of free airtime, free print publications or Internet publication materials; Organization or assistance in organizing education, retraining and upskilling of employees and volunteers of organizations; and the implementation of educational, scientific and action-oriented events. As of February 2021, the registry of non-profit organizations providing socially useful services included 816 non-commissioned officers. Neither the Civil Code nor the Non-Commissioned Officers Act expressly restrict the ability of non-commissioned officers to engage in political activities.

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