Probably, it will not be a secret for anyone that all organizations can be divided into commercial and non-commercial. The first are those that are created with the goal of gaining profit. The founders divide their profits among themselves in proportion to contributions to the authorized capital. Accordingly, as the name implies, for non-profit enterprises, income is not the main goal. And he is not distributed among the founders.
Autonomous non-profit organizations are created to provide services in various fields. These include health care, education, physical education and sports, science, culture, law and a number of other areas of public life. The services provided are primarily non-profit. Founders can be both individuals and legal entities. Moreover, their number is not limited to anything. The authorized capital is formed on the basis of contributions from the founders who, after the transfer of their property to the ownership of the organization, lose all rights to it. That is, they completely and completely transfer to the newly created legal entity, it can dispose of its property at its discretion. Accordingly, having decided to leave the enterprise, the founder will not be able to take back his share of the authorized capital, as is the case with ordinary firms.
Autonomous non-profit organizations are not liable for the debts of their founders. Those, in turn, are not liable for the obligations of the ANO. In the event of financial insolvency, the occurrence of large debts, the organization is liable with all its property: movable and immovable. A penalty may be imposed on him.
As mentioned above, the assistance provided by this type of institution is predominantly non-profit. As for the receipt of income and the provision of paid services, that is, the implementation of entrepreneurial activity, it can be carried out only to the extent necessary to achieve the basic goals that the autonomous non-profit organization pursues. The charter - this is the document that regulates its work, defines the legal form, the objectives pursued, the order and methods of management, sources of income. A specific list of activities is subject to mandatory licensing.
Autonomous non-profit organizations are managed by the collegial supreme body, which is also determined by the Charter. Moreover, not only the founders, but also employees may enter this governing body.
As for the direct application of such a legal form, the most common in our time is an autonomous non-profit educational organization. Also, private clinics, health sections, sports clubs can be organized on this principle.
The tax system has been simplified for them . So that the founders could not abuse their position, autonomous non-profit organizations provide them services only on a common basis, this is enshrined in law.