FEDERAL LAW NO. 7-FZ OF JANUARY 12, 1996 ON NON-PROFIT ORGANISATIONS

Adopted by the State Duma on December 8, 1995

Table of Contents

Chapter I. General Provisions	1

Article 1. The Object of Regulation and the Sphere of Effect of the Present Federal Law	1

Article 2. A Non-profit Organisation	1

Article 3. Legal Status of Non-profit Organisations	3

Article 4. Designation and Location of a Non-profit Organisation	3

Article 5. Branches and Representative Offices of a Non-profit Organisation	4

Chapter II. Forms of Non-profit Organisations	4

Article 6. Social and Religious Organisations (Combinations)	4

Article 6.1. The Communities of the Aboriginal Small Peoples of the Russian Federation	5

Article 6.2. Cossack Communities	5

Article 7. Funds	6

Article 7.1. State Corporation	6

Article 7.2. The State Company	8

Article 8. Non-profit Partnerships	10

Article 9. Private Institutions	11

Article 9.1. State-Run and Municipal Institutions	11

Article 9.2. A Budget-Financed Institution	11

Article 10. Autonomous Non-profit Organisation	14

Article 11. Associations (Unions)	14

Article 12. Abrogated.	15

Chapter III. Creation, Reorganisation and Liquidation of a Non-profit Organisation	15

Article 13. Creation of a Non-profit Organisation	15

Article 13.1. State Registration of Non-Profit Organisations	15

Article 13.2. Notification on the Establishment on the Territory of the Russian Federation of an Affiliate of a Representative Office of a Foreign Non-Profit Non-Governmental Organisation	17

Article 14. Constituent Documents of a Non-profit Organisation	18

Article 15. The Founders of a Non-profit Organisation	20

Article 16. Reorganisation of a Non-profit Organisation	21

Article 17. Transformation of a Non-profit Organisation	21

Article 17.1. Alteration of the Type of a State or Municipal Institution	22

Article 18. Liquidation of a Non-profit Organisation	22

Article 19. Procedure for the Liquidation of a Non-profit Organisation	23

Article 19.1. Specifics of a Government Institution's Liquidation	24

Article 20. The Property of a Non-profit Organisation That Is Being Liquidated	24

Article 21. The Completion of the Liquidation of a Non-profit Organisation	25

Article 22. Removed from July 1, 2002.	25

Article 23. The State Registration of the Amendments to the Constituent Documents of a Non-profit Organisation	25

Article 23.1. Denial of State Registration of a Non-Profit Organisation	25

Chapter IV. Activity of a Non-profit Organisation	26

Article 24. Types of Activity of a Non-profit Organisation	26

Article 25. The Property of a Non-profit Organisation	28

Article 26. The Sources of the Formation of the Property of a Non-profit Organisation	28

Article 27. Conflict of Interests	28

Chapter V. Management of a Non-profit Organisation	29

Article 28. Bases of the Management of a Non-profit Organisation	29

Article 29. Supreme Management Body of a Non-profit Organisation	30

Article 30. Executive Body of a Non-profit Organisation	31

Article 30.1. Restrictions on the Participation of Certain Categories of Persons in the Activities of Foreign Not-for-Profit Non-Governmental Organisations	31

Chapter VI. Support for Non-Profit Organisations. Control over the Activities of Non-Profit Organisations	31

Article 31. Economic Support for Non-Profit Organisations by the State Power Bodies and Local Authorities	31

Article 31.1. Support of People-Centered Non-Profit Organisations by the State Power Bodies and Local Authorities	32

Article 31.2. Registers of People-Centered Non-Profit Organisations Receiving Support	34

Article 31.3. Authority of the State Power Bodies of the Russian Federation, State Power Bodies of Constituent Entities of the Russian Federation and Local Authorities in Respect of Resolving the Issues of Rendering Support to People-Centered Non-Profit Organisations	34

Article 32. Control over the Activity of a Non-profit Organisation	36

Chapter VII. Final Provisions	41

Article 33. Responsibility of Non-profit Organisation	41

Article 34. Entry into Force of the Present Federal Law	42

Chapter I. General Provisions

Article 1. The Object of Regulation and the Sphere of Effect of the Present Federal Law

1.	The present Federal Law shall determine the legal status, the procedure for creation, activity, reorganisation and liquidation of non-profit organisations as juridical persons, the formation and use of the property of non-profit organisations, the rights and duties of their founders (participants), the bases of the management of non-profit organisations and the possible forms of their support by the bodies of State Power and the local self-government bodies.

2.	The present Federal Law shall be applicable with respect to all non-profit organisations which have been or are being created on the territory of the Russian Federation unless otherwise laid down by the present Federal Law and any other federal laws.

2.1.	This Federal Law shall determine a procedure for the establishment and functioning on the territory of the Russian Federation of structural subdivisions of foreign non-profit non-governmental organisations.

2.2.	The provisions of this Federal Law that determine a procedure for the establishment and functioning on the territory of the Russian Federation of structural subdivisions of foreign non-profit non-governmental organisations shall apply to structural subdivisions of international organisations (associations), insofar as they do not contravene international treaties made by the Russian Federation.

3.	The present Federal Law shall not extend to consumer cooperatives, partnerships of apartment owners, fruit gardens, vegetable gardens and allotment garden non-profit associations of citizens.

4.	Item 6 of Article 2, Articles 13 - 19, 21 - 23, 28 - 30 and Paragraph Three of Item 1 of Article 32 of this Federal Law shall not extend to religious associations registered in the established procedure.

4.1.	The operation of Article 13.1, Items 1, 1.1-1.3 of Article 15, Articles 23 and 23.1, Paragraph One of Item 2 of Article 24 (as regards acquisition and sale of securities and participation in limited partnerships as a depositor), Item 1 of Article 30, Items 3, 3.1, 5, 7 and 10 of Article 32 of this Federal Law shall not extend to budget-financed institutions.

4.2.	The operation of Article 13.1, Items 1, 1.1-1.3 of Article 15, Articles 18, 19, 20, 23 and 23.1, Paragraph One of Item 2 of Article 24 (as regards acquisition and sale of securities and participation in limited partnerships as a depositor), Item 3 and Item 4 (except for paragraph four) of Article 24, Item 1 of Article 30, Items 3, 3.1, 5, 7, 10 and 14 of Article 32 of this Federal Law shall not extend to state institutions.

5.	The operation of this Federal Law shall not extend to state power bodies, other state bodies, managerial bodies of state non-budgetary funds, local self-government bodies, as well as to autonomous institutions, if not otherwise established by a federal law.

6.	Item 6 of Article 2 and Paragraph Three of Item 1 of Article 32 of this Federal Law shall not extend to state corporations and state companies, as well as to the non-profit organisations, state and municipal (in particular budget-financed) institutions established by them.

7.	Item 6 of Article 2 of this Federal Law shall not extend to associations of employers and chambers of commerce and industry registered in the procedure established by law.

Article 2. A Non-profit Organisation

1.	A non-profit organisation is one not having profit-making as the main objective of its activity and not distributing the earned profit among the participants.

2.	Non-profit organisations may be created for achieving social, charitable, cultural, educational, scientific and managerial goals, for the purposes of protecting the health of citizens, developing the physical culture and sports, satisfying the spiritual and other nonmaterial requirements of citizens, protecting the rights and legitimate interests of citizens and organisations, settling disputes and conflicts, rendering legal aid, and also for any other purposes directed towards the achievement of public weal.

2.1	As people-centered non-profit organisations shall be deemed non-profit organisations established in the forms provided for by this Federal Law (except for state corporations, state companies and public associations which are political parties) and exercising activities aimed at solving social problems, development of civil society in the Russian Federation, as well as other kinds of activities provided for by Article 31.1 of this Federal Law.

3.	Non-profit organisations may be created in the form of social or religious organisations (combinations), communities of the aboriginal small peoples of the Russian Federation, Cossack communities, non-profit partnerships, institutions, autonomous non-profit organisations, social, charitable and any other funds, associations and unions, and also in any other forms stipulated by the federal laws.

4.	A foreign non-profit non-governmental organisation in this Federal Law shall mean an organisation for which profit making is not the principal goal of its activities, which does not distribute derived profits to participants thereof, which is established outside the Russian Federation in compliance with the legislation of a foreign state, which is not founded by state bodies and in which they do not participate.

5.	A foreign non-profit non-governmental organisation shall exercise its activities on the territory of the Russian Federation through its structural subdivisions, that is, branches, affiliates and representative offices.

A structural subdivision which is a branch of a foreign non-profit non-governmental organisation shall be deemed a form of a non-profit organisation and shall be subject to state registration in the procedure provided for by Article 13.1 of this Federal Law.

Structural subdivisions which are affiliates and representative offices of foreign non-profit non-governmental organisations shall become legally capable on the territory of the Russian Federation as of the date of entering to the register of affiliates and representative offices of international organisations and foreign non-profit nongovernmental organisations data of the appropriate structural subdivision in the procedure provided for by Article 13.2 of this Federal Law.

Item 6 of Article 2 of this Federal Law shall not extend to:

religious associations;

state corporations and state companies, as well as to the non-profit organisations, state and municipal (in particular budget-financed) institutions established by them;

associations of employers and chambers of commerce and industry

6.	A non-profit organisation exercising the functions of a foreign agent means in this Federal Law a Russian non-profit organisation which receives monetary assets and other property from foreign states, their state bodies, international and foreign organisations, foreign persons, stateless persons or from the persons authorized by them and/or from Russian legal entities receiving monetary assets and other property from the cited sources (except for public joint-stock companies with state participation and their branch companies) (hereinafter referred to as foreign sources) and which participates, in particular in the interests of foreign sources, in political activities exercised in the territory of the Russian Federation.

A non-profit organization, with the exception of a political party, is recognized as participating in political activities carried out in the territory of the Russian Federation, if regardless of goals and tasks indicated in its constituent documents, it carries out activities in the sphere of state building, protection of the foundations of the constitutional system of the Russian Federation, the federal structure of the Russian Federation, protection of the sovereignty and territorial integrity of the Russian Federation, ensuring of legality, law and order, state and public security, national defense, foreign policy, socio-economic and national development of the Russian Federation, development of the political system, the activities of state bodies, bodies of local self-government, legislative regulation of the rights and freedoms of man and citizen in order to influence the elaboration and implementation of state policy, formation of state bodies, bodies of local self-government, their decisions and actions.

This activity is carried out in the following forms:

Participation in organizing and conducting public events in the form of meetings, rallies, demonstrations, marches or picketing or in various combinations of these forms, organizing and conducting public debates, discussions, presentations;

Participation in activities aimed at obtaining a certain result at elections, referendum, in monitoring the elections, referendum, formation of election commissions, referendum commissions, in political parties’ activities;

Public appeal to state bodies, bodies of local self-government, their officials, as well as other actions that impact the activities of these bodies, including those aimed at the adoption, amendment, repeal of laws or other normative legal acts;

Dissemination, including with the use of modern information technologies, of opinions about decisions taken by the state bodies and their policies;

Formation of the political views and beliefs, including by conducting surveys of public opinion and publication of their results or by conducting other sociological research;

Citizens’ engagement, including minors, in the specified activity;

Financing of these activities.

Political activities do not include activities in the sphere of science, culture, art, healthcare, prevention and protection of public health, social maintenance, social support and protection of citizens, protection of motherhood and childhood, social support of persons with disabilities, propaganda of healthy lifestyle, physical culture and sports, protection of flora and fauna, charitable activities.

Article 3. Legal Status of Non-profit Organisations

1.	A non-profit organisation shall be deemed to have been created as a juridical person from the moment of its State registration in the statutory procedure, it shall have separate property in ownership or in operating management, it (except as provided for by law) shall be liable with that property for its obligations, may in its name acquire and exercise property and nonproperty rights, perform duties, sue and be sued in court.

A non-profit organisation must have an independent balance and/or estimate.

2.	A non-profit organisation shall be created without limitation of the period of activity, unless otherwise laid down by the constituent documents of the non-profit organisation.

3.	A non-profit organisation may in the established procedure open accounts at banks on and outside the territory of the Russian Federation, except as established by federal law.

4.	A non-profit organisation shall have a seal with the full designation of the said non-profit organisation in the Russian language.

A non-profit organisation may have stamps and forms with its designation, and also an emblem registered in the established procedure.

Article 4. Designation and Location of a Non-profit Organisation

1.	A non-profit organisation shall have a name containing a reference to its organisational legal form and the character of activities.

The name of a non-profit organisation formed as a state or municipal institution may include a reference to the type thereof.

1.1.	A non-profit organisation whose name has been registered in the established procedure has the exclusive right of using it.

2.	The location of a non-profit organisation shall be determined by the place of its State registration.

3.	The designation and the location of a non-profit organisation shall be indicated in its constituent documents.

4.	The inclusion in the name of a non-profit organisation, except social associations having the all-Russia status, and centralised religious organisations whose structures have acted on the territory of the Russian Federation on legal grounds for at least fifty years as on the moment when such religious organisation applies for state registration, of the official name "Russian Federation" or "Russia" shall be allowed by a permit issued in the procedure established by the Government of the Russian Federation.

In the event of withdrawal of a permit for inclusion in the name of a non-profit organisation of the official name "Russian Federation" or "Russia" and also of the words derivative from this name, the non-profit organisation shall introduce the relevant amendments into its constituent documents within three months.

Article 5. Branches and Representative Offices of a Non-profit Organisation

1.	A non-profit organisation may create branches and open representative offices on the territory of the Russian Federation in accordance with the legislation of the Russian Federation.

2.	A branch of a non-profit organisation shall be deemed to be its isolated unit situated outside the location of the non-profit organisation and performing all its functions or a part thereof, including the functions of a representative office.

3.	A representative office of a non-profit organisation shall be deemed to be an isolated unit situated outside the location of the non-profit organisation which unit represents the interests of the non-profit organisation and carries out its protection.

4.	A branch and a representative office of a non-profit organisation shall not be juridical persons, they shall be vested with the property of the non-profit organisation which has created them and shall act on the basis of the Regulations approved by the said organisation. The property of the branch or representative office shall be recorded on a separate balance sheet and on the balance sheet of the non-profit organisation which has created them.

The heads of a branch and a representative office shall be appointed by the non-profit organisation and shall act on the basis of a proxy issued by the non-profit organisation.

5.	A branch and a representative office shall carry out activity in the name of the non-profit organisation which has created them. The responsibility for the activity of its branch and representative office shall be borne by the non-profit organisation which has created them.

Chapter II. Forms of Non-profit Organisations

Article 6. Social and Religious Organisations (Combinations)

1.	Social and religious organisations (combinations) shall be deemed to be voluntary combinations of citizens who have combined in the statutory procedure on the basis of the community of their interests for the satisfaction of their spiritual or any other nonmaterial requirements.

Social and religious organisations (combinations) may carry on business activity corresponding to the objectives for the achievement of which they have been created.

2.	The participants (members) of social and religious organisations (combinations) shall not retain the rights to the property transferred by them in ownership to the said organisations, including the right to the membership fees. The participants (members) of social and religious organisations (combinations) shall not be liable for the obligations of the said organisations (combinations), and the latter shall not be liable for the obligations of their members.

3.	The peculiarities of the legal status of social organisations (combinations) shall be determined by other federal laws.

4.	The peculiarities of the legal status, formation, reorganisation and liquidation of religious organisations, the management of religious organisations shall be defined by a federal law on religious associations.

Article 6.1. The Communities of the Aboriginal Small Peoples of the Russian Federation

1.	The communities of the aboriginal small peoples of the Russian Federation (hereinafter referred to as the community of small peoples) shall be recognised to mean the forms of the self-organisation of the persons relating to native small peoples of the Russian Federation, and united according to the blood relationship (family or kind) and/or territorial and neighbourhood principles, for the purpose of protecting their long-standing habitat, conserving and developing the traditional way of life, economic management, sea fishery or fur trade and culture.

2.	The community of small peoples shall have the right to engage in business that meets the purposes for the attainment of which it was set up.

3.	The members of the community of small peoples shall have the right to receive a part of its property or the compensation of the value of such a part when they leave the community of small peoples or when it is liquidated.

The procedure for determining a part of the property of the community of small peoples or the compensation of the value of this part shall be established by the legislation of the Russian Federation on the communities of small peoples.

4.	The special aspects of the legal status of the communities of small peoples, of their creation, reorganisation or liquidation and the management of the communities of small peoples shall be determined by the legislation of the Russian Federation on the communities of small peoples.

Article 6.2. Cossack Communities

1.	Cossack communities are deemed to be forms of self-organisation of citizens of the Russian Federation who have united on the basis of common interests for the purpose of reviving the Cossacks, protecting their rights and preserving the traditional way of life, management and culture of the Russian Cossacks. Cossack communities shall be created in the form of khutor (farmstead), stanitsa (village), town, district (yurt), circuit (division) and army Cossack communities, whose members assume, in the established procedure, obligations to undertake state or other service. Cossack communities shall be subject to entry into the State Register of Cossack Communities in the Russian Federation.

2.	A Cossack community may carry out business activity conforming to the purposes for whose achievement it has been created.

3.	Property transferred to a Cossack community by its members and also property acquired at the expense of incomes from its activity, shall be the property of the Cossack community. Members of a Cossack community shall not be responsible for its liabilities and the Cossack community shall not be responsible for the liabilities of its members.

4.	The peculiarities of the legal status of Cossack communities, of their creation, reorganisation and liquidation, and of the management of Cossack communities, shall be determined by the legislation of the Russian Federation.

Article 7. Funds

1.	For purposes of the present Federal Law, a fund shall be deemed to be a membershipless non-profit organisation set up by citizens and/or juridical persons on the basis of voluntary property contributions and pursuing social, charitable, cultural, educational or any other socially useful objectives.

The property transferred to the fund by its founder(s) shall be the fund's ownership. The founders shall not be liable for the obligations of the fund created by them, and the fund shall not be liable for the obligations of its founders.

2.	The fund shall use the property for the objectives determined by the charter of the fund. The fund may engage in business activity corresponding to the said objectives and necessary for achieving the socially useful objectives for the sake of which the fund has been created. To carry on the business activity, the funds may create economic societies or participate therein.

The fund must publish annually reports on the use of its property.

3.	The Board of Guardians of the fund shall be a body of the fund and shall supervise the fund's activity, the adoption of decisions by the other bodies of the fund and the ensuring of their execution, the use of the fund's means, and the observance of the legislation of the fund.

The fund's Board of Guardians shall carry on its activity on a voluntary basis.

The procedure for the formation and activity of the fund's Board of Directors shall be determined by the fund's charter approved by its founders.

4.	Specific features of the setting up and operation of individual funds may be established under federal laws on those funds.

Article 7.1. State Corporation

1.	The "state corporation" is a non-profit organisation without membership founded by the Russian Federation on the basis of a property contribution and set up to pursue social, managerial and other functions of public use. The state corporation shall be set up under a federal law.

The assets handed over to the state corporation by the Russian Federation shall be property of the state corporation.

The state corporation shall not be liable for the obligations of the Russian Federation and the Russian Federation shall not be liable for the obligations of the state corporation, except as otherwise provided in the law whereby the state corporation is formed.

In the cases and in the procedure which are set up by the Federal Law providing for the establishment of a state corporation, the authorised capital thereof may be formed on account of a part of its property. The authorised capital shall define the minimum rate of a state corporation's property guaranteeing its creditors' interests.

2.	The state corporation shall use property for the purposes specified by the law whereby the state corporation is formed. The state corporation may pursue entrepreneurial activity only insofar as it serves the attainment of the goals for which it has been set up and insofar as it complies with these goals.

The state corporation shall publish annual reports on the uses of its assets in keeping with the law whereby the state corporation is formed, if not otherwise provided for by the cited law.

Annual accounting reports/statements of a state corporation are subject to compulsory auditing to be carried out by an audit firm selected on the basis of the results of a public tender and approved by the supreme managerial body of the state corporation.

An annual report of a state corporation published subject to the requirements of the legislation of the Russian Federation on state secrets must contain information about implementation of the strategy of activities exercised by the state corporation, other information provided for by the legislation of the Russian Federation and must be endorsed at the latest on July 1 of the year following the accounting year. The Government of the Russian Federation is entitled to establish additional requirements for the content of an annual report of a state corporation, in particular as regards the investment activities thereof.

An annual report of a state corporation shall be put on the state corporation's official Internet site subject to the requirements of the legislation of the Russian Federation on state secrets and commercial secrets at the latest in two weeks as from the date when the state corporation's supreme official body adopts the decision on the approval of this report, unless another time is fixed by the federal law providing for the state corporation's establishment.

The strategy of a state corporation's activities, procedure for purchasing commodities, carrying out works and rendering services for meeting the state corporation's needs shall be put on the official Internet site of the state corporation.

3.	The peculiarities of the legal status of the state corporation shall be defined by the law whereby the state corporation is formed. To set up a state corporation no constituent documents shall be needed as required by Article 52 of the Civil Code of the Russian Federation.

The law whereby a state corporation is formed must provide the name of the state corporation, goals of its activities, place where it is located, procedure for managing its activities (including the managerial bodies of the state corporation and procedure for setting up these bodies, procedure for appointing and dismissing the officials of the state corporation), procedure for reorganising and liquidating the state corporation and procedure for using the assets of the state corporation in the event of the liquidation thereof.

3.1.	The federal law providing for the establishment of a state corporation shall stipulate the formation of the board of directors or supervisory board of the state corporation (hereinafter referred to as the supreme managerial body of a state corporation).

The supreme managerial body of a state corporation may have members within its composition who are not civil servants. The Government of the Russian Federation shall establish a procedure for participation of members of the Government of the Russian Federation and of civil servants in the supreme managerial bodies of state corporations.

The following shall be within the scope of authority of the supreme managerial body of a state corporation:

endorsement of long-term programmes of activities and development of the state corporation providing for the attainment of the production, investment and fiscal targets and/or of some other document on long-term planning defined by the federal law providing for the establishment of the state corporation (the strategy of activities of the state corporation);

endorsement of the system of labour remuneration of employees of the state corporation that provides for the dependence of its employees' labour wages on the attainment of the basic targets for efficiency in its activities;

determination of the procedure for using the state corporation's profit;

adoption of the decision on the transfer of a part of the state corporation's property to the state treasury of the Russian Federation.

The federal law providing for the establishment of a state corporation may also refer other matters to the scope of authority of the supreme managerial body of the state corporation.

The supreme managerial body of a state corporation is entitled to establish commissions and committees to deal with the matters referred to the scope of authority thereof for their preliminary consideration and preparation. The procedure for the operation of such committees and commissions, as well as their personal composition, shall be established by decisions on establishing commissions and committees.

3.2.	Temporarily available assets of a state corporation shall be invested on the basis of the principles of repayment, profitability and liquidity of the assets acquired by it (of investment media). The Government of the Russian Federation is entitled to establish a list of permitted assets (investment media), a procedure for and terms of investing temporarily available assets of a state corporation, procedures for exercising control over the investing of these assets, a procedure for making transactions of investing temporarily available assets of state corporations, forms of reports on investing temporarily available assets of state corporations, a procedure for filing and disclosing these reports.

The limit of temporarily available assets of a state corporation to be invested and a procedure for making decisions on investing temporarily available assets of a state corporation shall be determined by the supreme managerial body of the state corporation. The supreme managerial body of a state corporation is entitled to impose additional limitations and to establish additional requirements in respect of the operations of investing temporarily available assets of the state corporation.

3.3.	Decisions on borrowings in foreign currency shall be adopted by a state corporation in the procedure established by the Government of the Russian Federation.

3.4. The Audit Chamber of the Russian Federation and other governmental bodies in compliance with the legislation of the Russian Federation are entitled to exercise control over the activities of state corporations.

4.	The provisions of the present Federal Law shall apply to the state corporation, except as otherwise provided in the present article or the law whereby the state corporation is formed.

Article 7.2. The State Company

1.	The state company is a non-profit organisation which has no membership and is formed on the basis of property contributions for the purpose of providing state services and carrying out other functions through the use of state property on the basis of trust management. A state company shall be formed under a federal law.

2.	The federal law that envisages the formation of a state company shall define the objectives of its formation and also the types of property in respect of which the state company may carry out trust management.

3.	The property transferred to the state company by the Russian Federation as property contributions and also the property created or acquired by the state company as the result of the state company's own activities, except for the property created at the expense of incomes received from the pursuance of trust management shall be deemed assets of the state company, unless otherwise established by a federal law.

4.	A state company is not liable for obligations of the Russian Federation, and the Russian Federation is not liable for the obligations of the state company, except as otherwise envisaged by the federal law envisaging the formation of the state company.

5.	A state company shall use assets for the purposes defined by the federal law envisaging the formation of the state company. The state company may pursue entrepreneurial activities in as much as it is conducive to the attainment of the objectives for the sake of which it has been formed and is in line with such objectives. The state company shall publish reports on its activities in the procedure established by the federal law envisaging the formation of the state company.

6.	The federal law envisaging the formation of a state company shall define the name of the state company, the objectives of its operation, the procedure for directing its activities, the procedure for the state financing of the state company, the procedure for its re-organisation and liquidation and the procedure for the use of the state company's assets in the event of its liquidation.

7.	The federal law providing for the establishment of a state company shall stipulate the formation of the board of directors or supervisory board of the state company (hereinafter referred to as the supreme managerial body of a state company).

The supreme managerial body of a state company may have members within its composition who are not civil servants. The Government of the Russian Federation shall establish a procedure for participation of members of the Government of the Russian Federation and of civil servants in the supreme managerial bodies of state companies.

The following shall be within the scope of authority of the supreme managerial body of a state company:

endorsement of a long-term programme of activities of the state company providing for the attainment of the production, investment and fiscal targets (hereinafter referred to as the strategy of activities of a state company);

endorsement of the system of labour remuneration of employees of the state company that provides for the dependence of its employees' labour wages on the attainment of the basic targets for efficiency in its activities;

determination of the procedure for using the state company's profit;

adoption of the decision on the transfer of a part of the state company's property to the state treasury of the Russian Federation.

The federal law providing for the establishment of a state company may also refer other matters to the scope of authority of the supreme managerial body of the state company.

The supreme managerial body of a state company is entitled to establish commissions and committees to deal with the matters referred to the scope of authority thereof for their preliminary consideration and preparation. A procedure for such committees and commissions exercising activities, as well as their personal composition, shall be established by decisions on establishing commissions and committees.

8.	Annual accounting reports/statements of a state company are subject to compulsory auditing to be carried out by an audit firm selected on the basis of the results of a public tender and approved by the supreme managerial body of the state company.

An annual report of a state company published subject to the requirements of the legislation of the Russian Federation on state secrets must contain information about implementation of the strategy of activities exercised by the state company, other information provided for by the legislation of the Russian Federation and must be endorsed at the latest on May 1 of the year following the accounting year. The Government of the Russian Federation is entitled to establish additional requirements for the content of an annual report of a state company, in particular as regards the investment activities thereof.

An annual report of a state company shall be inserted on the state company's official Internet site subject to the requirements of the legislation of the Russian Federation on state secrets and commercial secrets at the latest in two weeks as from the date when the state company's supreme managerial body adopts the decision on the approval of this report, unless another time is fixed by the federal law providing for the state company's establishment.

The strategy of a state company's activities, a procedure for purchasing commodities, carrying out works and rendering services for meeting the state company's needs shall be inserted in the official Internet site of the state company.

9.	Temporarily available assets of a state company shall be invested on the basis of the principles of repayment, profitability and liquidity of the assets acquired by it (of investment media). The Government of the Russian Federation is entitled to establish a list of permitted assets (investment media), the procedure for and terms of investing temporarily available assets of a state company, the procedures for exercising control over these assets' investing, the procedure for making transactions of investing temporarily available assets of state companies, forms of reports on investing temporarily available assets of state companies, the procedure for filing and disclosing these reports.

The limit of temporarily available assets of a state company to be invested and the procedure for making decisions on investing temporarily available assets of a state company shall be determined by the supreme managerial body of the state company. The supreme managerial body of a state company is entitled to impose additional limitations and to establish additional requirements in respect of the operations of investing temporarily available assets of the state company.

10.	Decisions on borrowings in foreign currency shall be adopted by a state company in the procedure established by the Government of the Russian Federation.

11.	The Audit Chamber of the Russian Federation and other governmental bodies in compliance with the legislation of the Russian Federation are entitled to exercise control over the activities of state companies.

Article 8. Non-profit Partnerships

1.	A non-profit partnership shall be deemed to be a membership-based non-profit organisation set up by citizens and/or juridical persons for assisting its members in the conduct of the activity directed towards the achievement of the objectives stipulated by Item 2 of Article 2 of the present Federal Law.

The property transferred to a non-profit partnership by its members shall be the partnership's ownership. The members of a non-profit partnership shall not be liable for its liabilities, and a non-profit partnership shall not be liable for the obligations of its members, if not otherwise established by federal law.

2.	A non-profit partnership may carry on business activity corresponding to the objectives for the achievement of which it has been created, except if a non-profit partnership has acquired the status of a self-regulating organisation.

3.	The members of a non-profit partnership may:

participate in managing the affairs of the non-profit partnership;

receive information on the activity of the non-profit partnership in the procedure established by the constituent documents;

leave the non-profit partnership at their own discretion;

unless other established by the federal law or by the constituent documents of the non-profit partnership, receive, when leaving the non-profit partnership, a part of its property or the cost thereof within the limits of the cost of the property transferred by the members of the non-profit partnership to its ownership, with the exception of the membership fees, in the procedure stipulated by the constituent documents of the non-profit partnership;

receive, in case the non-profit partnership is liquidated, a part of its property remaining after the settlements with the creditors, or the cost of the said property within the limits of the cost of the property transferred by the members of the non-profit partnership in its ownership, unless otherwise stipulated by the federal law or the constituent documents of the non-profit partnership.

4.	A member of a non-profit partnership may be expelled therefrom by a decision of the remaining members in the cases and in the procedure which have been stipulated by the constituent documents of the non-profit partnership, except if a non-profit partnership has obtained the status of a self-regulating organisation.

A member of a non-profit partnership expelled therefrom may receive a part of the property of the non-profit partnership or of the cost of the said property in accordance with paragraph five of Item 3 of the present Article, except if a non-profit partnership has obtained the status of a self-regulating organisation.

5.	The members of a non-profit partnership may also have certain other rights stipulated by its constituent documents and not contrary to the legislation.

Article 9. Private Institutions

1.	As a private institution shall be recognised a non-profit institution created by the owner (by a citizen or by a legal entity) for the discharge of managerial, socio-cultural or other functions of non-profit character.

2.	The property of a private institution is kept by it by the right of operative management in conformity with the Civil Code of the Russian Federation.

3.	The procedure for the financial provision for the private institution's activity and the private institution's rights to the property assigned to it by the owner, as well as to the property acquired by the private institution, shall be defined in conformity with the Civil Code of the Russian Federation.

Article 9.1. State-Run and Municipal Institutions

1.	As state-run or municipal institutions shall be deemed those which are established by the Russian Federation, a constituent entity of the Russian Federation and municipal entity.

2.	As types of state-run and municipal institutions shall be deemed autonomous, budget-financed and government institutions.

3.	The functions and powers of the founder in respect of a state-run institution established by the Russian Federation or a constituent entity of the Russian Federation, of a municipal institution established by a municipal entity, if not otherwise established by federal laws and regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation, shall be exercised accordingly by an authorised federal executive power body, executive power body of a constituent entity of the Russian Federation and local authority (hereinafter referred to as the body exercising the founder's functions and authority).

Article 9.2. A Budget-Financed Institution

1.	As a budget-financed institution shall be recognized a non-profit organisation established by the Russian Federation, a constituent entity of the Russian Federation or municipal entity for carrying out works and rendering services for the purpose of ensuring the exercise of the powers provided for by the legislation of the Russian Federation of accordingly state power bodies (state bodies) or local authorities in respect of science, education, public health care, culture, social protection, employment of the population, physical training and sports, as well as in other fields.

2.	Budget-financed institutions shall exercise their activities in compliance with the subject and purposes of their activities defined in compliance with federal laws, other regulatory legal acts, municipal legal acts and the charter thereof.

3.	State (municipal) tasks for a budget-financed institution in compliance with the basic kinds of activities provided for by the constituent documents thereof shall be set and endorsed by the appropriate body exercising the founder's functions and authority.

A budget-financed institution shall exercise the activities connected with carrying out works and rendering services pertaining to its basic kinds of activities in the areas which are cited in Item 1 of this Article in compliance with state (municipal) tasks and/or commitments in respect of the insurer under obligatory social insurance.

A budget-financed institution is not entitled to reject the implementation of a state (municipal) task.

The subsidy granted for implementation of a state (municipal) task shall be only reduced within the time period of its implementation in the event of the appropriate alteration of the state (municipal) task.

4.	A budget-financed institution is entitled, in excess of the state (municipal) task set, as well as where it is determined by federal laws, within the limits of the state municipal task set, to carry out works and render services pertaining to its basic kind of activities in the areas cited in Item 1 of this article for citizens and legal entities on a payable basis and under the terms which are the same for a given kind of services. The procedure for fixing the cited payment shall be established by the appropriate body exercising the founder's functions and authority, if not otherwise provided for by federal law.

A budget-financed institution is entitled to exercise other kinds of activities that do not belong to the basic kinds of activities thereof, insofar as it serves the purposes of its establishment and that are in keeping with the cited purposes, provided that such activities are mentioned in the constituent documents thereof.

5.	A budget-financed institution shall exercise, in the procedure defined by the Government of the Russian Federation, the supreme executive state power body of a constituent entity of the Russian Federation or the local administration of a municipal entity, the authority of accordingly a federal state power body (state body), an executive state power body of a constituent entity of the Russian Federation or local authority as to the discharge of public commitments towards a natural person which are to be discharged in monetary terms.

6.	Financial support of the accomplishment of a state (municipal) task by a budget-financed institution shall be rendered in the form of subsidies from an appropriate budget of the budget system of the Russian Federation.

Financial support for the accomplishment of a state (municipal) task shall be rendered subject to the outlays on the maintenance of the immovable property and especially precious movable property assigned to a budget-financed institution or acquired by a budget-financed institution on account of the assets allocated thereto by its founder for acquisition of such property, outlays on payment of taxes for which appropriate property is recognized as the object of taxation, including land plots.

In the event of letting on lease (with the founder's approbation) immovable property and especially precious movable property assigned to a budget-financed institution by the founder or acquired by a budget-financed institution on account of the assets allocated thereto by the founder for acquisition of such property, financial support of such property's maintenance shall not be rendered by the founder.

Financial support of the exercise by budget-financed institutions of the authority of a federal state power body (state body), a state power body of a constituent entity of the Russian Federation or a local authority as to the discharge of the public commitments provided for by Item 5 of this article shall be rendered in the procedure established accordingly by the Government of the Russian Federation, the supreme executive state power of a constituent entity of the Russian Federation or the local administration of a municipal entity.

7.	The procedure for forming a state (municipal) task and the procedure for rendering financial support for the accomplishment of this task shall be defined:

1)	by the Government of the Russian Federation in respect of federal budget-financed institutions;

2)	the supreme executive state power body of a constituent entity of the Russian Federation in respect of budget-financed institutions of a constituent entity of the Russian Federation;

3)	the local administration in respect of municipal budget-financed institutions.

8.	A budget-financed institution shall make operations in the assets received by it in compliance with the legislation of the Russian Federation through personal accounts opened with a regional agency of the Federal Treasury or with the fiscal body of a constituent entity of the Russian Federation (municipal entity) in the procedure established by the legislation of the Russian Federation (except as established by federal law).

9.	The property of a budget-financed institution shall be assigned thereto by the right of operative management in compliance with the Civil Code of the Russian Federation. The owner of the property of a budget-financed institution shall be accordingly the Russian Federation, a constituent entity of the Russian Federation or a municipal entity.

The land plot required for the accomplishment by a budget-financed institution of the statutory tasks thereof shall be allotted thereto on the basis of the right of its permanent (termless) use.

Cultural heritage units (historical and cultural monuments) of the peoples of the Russian Federation, cultural valuables, natural resources (except for land plots) whose use in civil circulation is limited or which are withdrawn from civil circulation shall be assigned to a budget-financed institution under the terms and in the procedure defined by federal laws and other regulatory legal acts of the Russian Federation.

The right of operative management of a budget-financed institution to cultural heritage units of religious purpose, in particular to those whose use in civil circulation is limited or which are withdrawn from civil circulation, that have been allotted to religious organisations for gratuitous use (as well as when transferring such units to religious organisations for gratuitous use) shall be terminated for the reasons provided for by federal law.

10.	A budget-financed institution is not entitled without approbation of the owner thereof to dispose of the especially precious movable property assigned to it by the owner or acquired by the budget-financed institution on account of the assets allocated to it by the owner for acquisition of such property, as well as of immovable property.

A budget-financed institution is entitled to independently dispose of the rest of the property it holds by the right of operative management, if not otherwise provided for by Items 13 and 14 of this article or by Paragraph Three of Item 3 of Article 27 of this Federal Law.

11.	For the purposes of this Federal Law, especially precious movable property means the movable property whose absence considerably impedes the exercise by a budget-financed institution of its statutory activities. A procedure for classifying property as pertaining to the category of especially precious movable property shall be established by the Government of the Russian Federation. Such property may be defined by:

1)	the federal executive power bodies exercising the functions of formulation of the state policy and normative legal regulation in respect of the federal budget-financed institutions which are subordinate to these bodies or are subordinate to the federal services or agencies subordinate to these bodies, by the federal state power bodies (state bodies) whose activities are administered by the President of the Russian Federation or the Government of the Russian Federation in respect of the federal budget-financed institutions which are subordinate to them;

2)	in the procedure established by the supreme executive state power body of a constituent entity of the Russian Federation in respect of budget-financed institutions of the constituent entity of the Russian Federation;

3)	in the procedure established by the local administration in respect of municipal budget-financed institutions.

12.	The lists of especially precious movable property shall be defined by the appropriate bodies exercising the founder's functions and authority.

13.	A major transaction may be only made by a budget-financed institution with the preliminary approbation of the appropriate body exercising the functions and authority of the budget-financed institution's founder.

For the purposes of this Federal Law, as a major transaction shall be deemed a transaction or several interrelated transactions connected with the disposal of monetary assets, alienation of other property (which a budget-financed institution is entitled to independently dispose of), as well as with the transfer of such property for use or for putting in pledge, provided that the price of such transaction or the value of the property to be alienated or transferred exceeds 10 per cent of the balance sheet value of the budget-financed institution's assets estimated on the basis of its accounting reports/statements as of the last reporting date, if the budget-financed institution's charter does not provide for a smaller extent of a major transaction.

A major transaction made with a failure to satisfy the requirements of Paragraph One of this item may be declared invalid at the suit of a budget-financed institution or the founder thereof, where it is proved that the other party to the transaction learnt or could learn that there was no preliminary approbation of the budget-financed institution's founder.

The head of a budget-financed institution shall be liable to the budget-financed institution in the amount of losses caused to the budget-financed institution as a result of making a major transaction with a failure to satisfy the requirements of Paragraph One of this item, regardless of whether this transaction has been declared invalid or not.

14.	Budget-financed institutions are not entitled to deposit monetary assets with credit institutions, or to make transactions in securities, if not otherwise provided for by federal laws.

Article 10. Autonomous Non-profit Organisation

1.	As an autonomous non-profit organisation shall be deemed a membershipless non-profit organisation set up for the purpose of granting services in the field of education, public health care, culture, science, law, physical training and sports, as well as in other fields. An autonomous non-profit organisation may be set up as a result of its establishment by citizens and/or legal entities on the basis of voluntary property contributions. Where it is provided for by federal laws, an autonomous non-profit organisation may be established by way of transformation of a legal entity having a different organisation legal form.

The property transferred to an autonomous non-profit organisation by its founder(s) shall be the ownership of the said non-profit organisation. The founders of the autonomous non-profit organisation shall not retain the rights to the property transferred by them in ownership of the said organisation. The founders shall not be liable for the obligations of the non-profit organisation created by them, and the organisation shall not be liable for the obligations of its founders.

2.	An autonomous non-profit organisation may carry on business activity corresponding to the objectives for the achievement of which the said organisation has been created.

3.	The activity of autonomous non-profit organisation shall be supervised by its founders in the procedure stipulated by its constituent documents.

4.	The founders of an autonomous non-profit organisation may use its services only on equal conditions with any other persons.

5.	Where the founder of an autonomous non-profit organisation is the Russian Federation, a constituent entity of the Russian Federation or a municipal entity, a procedure for participation of their representatives in managerial bodies of the non-profit organisation shall be established by the Government of the Russian Federation, a state power body of the constituent entity of the Russian Federation or local authority.

Article 11. Associations (Unions)

1.	Legal entities and/or individuals are entitled to establish, for the purpose of representing and protecting common interests, in particular professional ones, for attaining socially useful aims, as well as other ones which are not at variance with the law and are of a non-profit nature, alliances in the form of associations (unions), these being non-profit organisations based on membership.

2.	Abrogated.

3.	The members of an association (union) shall retain their independence and the rights.

4.	An association (union) shall not be liable for the obligations of its members. The members of an association (union) shall bear subsidiary responsibility for the obligations of the said association (union) at the rate and in the procedure stipulated by its constituent documents.

5.	The designation of an association (union) must contain an indication of the main object of the activity of the members of the association (union) with the inclusion of the words "association" or "union".

Article 12. Abrogated.

Chapter III. Creation, Reorganisation and Liquidation of a Non-profit Organisation

Article 13. Creation of a Non-profit Organisation

1.	A non-profit organisation may be created as a result of establishing it or as a result of re-organising another non-profit organisation of the same organisational legal form and, where it is provided for by federal laws, as a result of re-organisation in the form of transformation of a legal entity having a different organisational legal form.

2.	The decision on the creation of a non-profit organisation as a result of its establishing shall be rendered by the founders (founder) thereof. In respect of a budget-financed or government institution such decision shall be rendered in the procedure established by:

the Government of the Russian Federation - in respect of federal budget-financed or government institutions;

the supreme executive state power body of a constituent entity of the Russian Federation - in respect of budget-financed or government institutions of constituent entities of the Russian Federation;

the local administration of a municipal entity - in respect of municipal budget-financed or government institutions.

Article 13.1. State Registration of Non-Profit Organisations

1.	A non-profit organisation shall be subject to state registration in compliance with Federal Law No. 129-FZ of August 8, 2001 on the State Registration of Legal Entities and Individual Businessmen (hereinafter referred to as the Federal Law on State Registration of Legal Entities and Individual Businessmen) taking into account the procedure for state registration of non-profit organisations established by this Federal Law.

2.	A decision on state registration (on the refusal to effect state registration) of a non-profit organisation shall be rendered by the federal executive body authorised in the area of registration of non-profit organisations (hereinafter referred to as the authorized body) or by a territorial body thereof.

3.	Data on the establishment, reorganisation and liquidation of non-profit organisations, as well as other data provided for by the federal laws, shall be entered to the Unified State Register of Legal Entities by the federal executive body authorised in compliance with Article 2 of the Federal Law on State Registration of Legal Entities and Individual Businessmen (hereinafter referred to as the registering body) on the basis of a decision on state registration rendered by the authorized body or by a territorial agency thereof. Forms of the documents required for the appropriate state registration shall be determined by the federal executive body authorized by the Government of the Russian Federation.

4.	The documents required for state registration of a non-profit organisation shall be submitted to the authorized body or to a territorial agency thereof at the latest in three months as of the date of rendering a decision on the establishment of such organisation.

5.	The following documents shall be submitted to the authorised body or to a territorial body thereof for state registration of a non-profit organisation when establishing it:

1) an application signed by an authorised person (hereinafter referred to as an applicant) with his family name, first name and patronymic, place of residence and contact telephones indicated therein;

2) three copies of the constituent documents of the non-profit organisation;

3) two copies of the decision on the establishment of the non-profit organisation and on the approval of the constituent documents thereof with the composition of its elected (appointed) bodies indicated therein;

4) information of the founders thereof in two copies;

5) the document proving payment of the state duty;

6) data on the address (location) of the permanent body of the non-profit organisation used for communication with the non-profit organisation;

7) in the event of using by the public association of the name of an individual or symbols protected by the laws of the Russian Federation on the protection of intellectual property or copyrights, as well as of the full denomination of another legal entity as part of its own name - the documents confirming the authority to use them;

8) an extract from the register of foreign legal entities of the appropriate country of origin or the document of equal legal force that prove the legal status of the founder which is a foreign legal entity.

9) an application for including the non-profit organisation in the register of non-profit organisations exercising the functions of a foreign agent provided for by Item 10 of this article - for non-profit organisations exercising the functions of a foreign agent.

5.1.	The authorised body or its territorial body may not demand the submission of any documents other than those mentioned in Item 5 of this Article.

6.	A decision on the state registration of a branch of a foreign non-profit non-governmental organisation shall be rendered by the authorized body. The said decision shall be rendered on the basis of the documents submitted in compliance with Item 5 of this Article and attested by an authorised body of the foreign non-profit non-governmental organisation, as well as on the basis of copies of the constituent documents, the registration certificate or other right-proclaiming documents of the foreign non-profit non-governmental organisation.

7.	The documents of foreign organisations must be submitted in the state (official) language of the appropriate foreign state, translated into Russian, properly attested and certified.

8.	In the absence of the grounds for the refusal of the state registration or for suspension of the state registration of a non-profit organisation established by Article 23.1 of this Federal Law, the authorised body or a territorial agency thereof at the latest in fourteen working days as of the date of receiving required documents shall decide on state registration of the non-profit organisation and shall send to the registering body the data and documents required for the exercise by the registering body of its functions of keeping the Unified State Register of Legal Entities. The registering body on the basis of the said decision and the data and documents submitted by the authorised body or a territorial agency thereof shall make at the latest in five working days as of the date of receiving these data and documents the appropriate entry to the Unified State Register of Legal Entities and at latest on the working day following the date of making such entry shall report it to the body that has decided on the state registration of the non-profit organisation. The body that has decided on state registration of a non-profit organisation at the latest in three working days as of the date of receiving from the registering body information on making an entry on the non-profit organisation to the Unified State Register of Legal Entities shall issue to the applicant the state registration certificate.

The interaction of the authorised body or its territorial body with the registering body on the issues of state registration of a non-profit organisation shall be carried out in the procedure established by the authorised body in agreement with the registering body.

9.	A state duty shall be recovered for state registration of a non-profit organisation in the procedure and in the amount that are provided for by the legislation of the Russian Federation on taxes and fees.

10.	The data contained in the documents of a non-profit organisation exercising the functions of a foreign agent which are filed for state registration shall constitute the register of non-profit organisations exercising the functions of a foreign agent which shall be kept by an authorized body. A procedure for keeping the cited register shall be established by the authorised body.

Article 13.2. Notification on the Establishment on the Territory of the Russian Federation of an Affiliate of a Representative Office of a Foreign Non-Profit Non-Governmental Organisation

1.	A foreign non-profit non-governmental organisation within three months as of the date of deciding on the establishment on the territory of the Russian Federation of its affiliate or representative office shall notify the authorised body of it.

2.	A notification on the establishment on the territory of the Russian Federation of an affiliate or representative office of a foreign non-profit non-governmental organisation (hereinafter also referred to as the notification) shall be attested by the authorised body of the foreign non-profit non-governmental organisation and shall contain data on the founders thereof and on the address of its permanent governing body. The form of the notification shall be established by the federal executive body charged with exercising the functions of normative and legal regulation in the area of justice.

3.	The following documents shall be attached to the notification:

the constituent documents of the foreign non-profit nongovernmental organisation;

a decision of the governing body of the foreign non-profit nongovernmental organisation on establishing an affiliate or a representative office of the foreign non-profit non-governmental organisation;

the regulations on the affiliate or representative office of the foreign non-profit non-governmental organisation;

a decision on appointing the head of the affiliate or representative office of the foreign non-profit non-governmental organisation;

a document stating the aims and tasks of establishing the affiliate or representative office of the foreign non-profit non-governmental organisation.

4.	The notification and the documents attached thereto must be submitted in the state (official) language of the appropriate foreign state, translated into Russian and properly attested certified.

5.	The data contained in the notification and the documents attached thereto shall form part of the register of affiliates and representative offices of international organisations and foreign non-profit non-governmental organisations (hereinafter also referred to as the register) which is kept by the authorised body.

6.	The authorized body at the latest in thirty days as of the date of receiving the notification shall issue to the head of the appropriate affiliate or representative office of the foreign non-profit nongovernmental organisation an extract from the register whose form shall be established by the federal executive body charged with exercising the functions of normative and legal regulation in the area of justice.

7.	A foreign non-profit non-governmental organisation may be denied entering data on an affiliate or representative office thereof to the register for the following reasons:

1)	if the data or documents provided for by this Article are incomplete or these documents are not properly drawn up;

2)	if it is found that the constituent documents submitted by the foreign non-profit non-governmental organisation contain unreliable information;

3)	if the goals and tasks of establishing the affiliate or representative office of the foreign non-profit non-governmental organisation contravene the Constitution of the Russian Federation and the legislation of the Russian Federation;

4)	if the goals and tasks of establishing the affiliate or representative office of the foreign non-profit non-governmental organisation pose a threat to the sovereignty, political independence, territorial integrity and national interests of the Russian Federation;

5)	if the affiliate or representative office of the foreign non-profit non-governmental organisation that have been previously included into the register, are excluded from it in connection with a gross violation of the Constitution of the Russian Federation and the legislation of the Russian Federation.

8.	In the event of a refusal to enter to the register data on an affiliate or representative office of a foreign non-profit non-governmental organisation for the reasons provided for by Subitems 1-3, 5 of Item 7 of this Article, the applicant shall be notified thereof it in writing with an indication of the specific provisions of the Constitution of the Russian Federation and the legislation of the Russian Federation whose violation has entailed the refusal, and, in the event of refusal to enter to the register data on an affiliate or representative office of a foreign non-profit non-governmental organisation for the reasons provided for by Subitem 4 of Item 7 of this Article, the applicant shall be informed of the causes of the refusal.

9.	A refusal to enter to the register data on an affiliate or representative office of a foreign non-profit non-governmental organisation may be appealed against with a superior body or court.

10.	A refusal to enter to the register data on an affiliate or representative office of a foreign non-profit non-governmental organisation shall not be an to a repeated submission of a notification, provided that the reasons for the refusal have been eliminated.

11.	An affiliate or representative office of a foreign non-profit non-governmental organisation shall become legally capable from the date of entering to the register data on the appropriate structural subdivision of the foreign non-profit non-governmental organisation.

12.	The head of this structural subdivision shall be obliged at the latest in twenty days as of the date of entering to the register data on the appropriate structural subdivision of a foreign non-profit nongovernmental organisation to notify the authorized body of the address (location) of the affiliate or representative office and of the contact telephone numbers thereof.

13.	Notifications on changes in the data contained in a notification on the establishment on the territory of the Russian Federation of an affiliate or representative office of a foreign non-profit non-governmental organisation and in the documents attached thereto, as well as on changes in the data stated in Item 12 of this Article, shall be submitted in the procedure provided for by this Article.

Article 14. Constituent Documents of a Non-profit Organisation

1.	The constituent documents of non-profit organisations shall be:

the charter endorsed by the founders (participants, the property's owner) for a public organisation (association), fund, non-profit partnership, autonomous non-profit organisation, private or budget-financed institution;

the charter or, where it is established by law, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation, regulations endorsed by the appropriate body exercising the functions and authority of the founder, for a government institution;

the constituent agreement concluded by their members and the charter approved by them, for an association or union;

The founders (participants) of non-profit partnerships, and also of autonomous non-profit organisations may conclude a constituent agreement.

In the cases stipulated by the law a non-profit organisation may act on the basis of the general regulations on the organisations of a given type and kind.

1.1.	The charter of a budget-financed or government institution shall be endorsed in the procedure established by:

1) the Government of the Russian Federation - in respect of federal budget-financed or government institutions;

2) the supreme executive state power body of a constituent entity of the Russian Federation - in respect of budget-financed or government institutions of a constituent entity of the Russian Federation;

3) the local administration of a municipal entity - in respect of municipal budget-financed or government institutions.

2.	The requirements of the constituent documents of a non-profit organisation shall be obligatory for execution by the non-profit organisation itself and by its founders (participants).

3.	The constituent documents of a non-profit organisation must determine the non-profit organisation's designation containing an indication of the character of its activity and the legal organisational form, the location of the non-profit organisation, the procedure for the management of the activity, the object and objectives of the activity, the data on the branches and representative offices, the rights and duties of the members, the conditions and procedure for joining the non-profit organisation and withdrawing therefrom (if the non-profit organisation has membership), the sources of the formation of the property of the non-profit organisation, the procedure for amending the constituent documents of the non-profit organisation, the procedure for using the property in case of liquidation of the non-profit organisation, and any other provisions stipulated by the present Federal Law and by any other federal laws.

In the constituent agreement the founders shall undertake to create a non-profit organisation, shall determine the procedure for the joint activity in creating the non-profit organisation, the conditions for the transfer thereto of its property and for the participation in its activity, and the conditions and procedure for the founders (participants) to withdraw therefrom.

The charter of a fund must also contain the fund's designation excluding the word "fund", and the data on the fund's objective; the indications of the fund's bodies, including of the Board of Guardians, and of the procedure for their formation, of the procedure for appointing and dismissing the fund's officials, of the fund's location, and of the destiny of the property of the fund in case of the latter's liquidation.

The constituent documents of an association (union) or a non-profit partnership must also contain the conditions of the composition and competence of their management bodies, of their decision-making procedure, including on the issues to be decided unanimously or by a qualified majority of votes, and of the procedure for the distribution of the property remaining after the liquidation of the association (union) or the non-profit partnership.

The charter of a budget-financed or government institution shall also contain the institution's denomination, reference to the type thereof of institution, data on its property's owner, an exhaustive list of the kinds of activities which the budget-financed or government institution is entitled to exercise in compliance with the goals for whose attainment it has been established, indications as to the structure and competence of the institution's managerial bodies, procedure for forming them, the term of authority of such bodies and a procedure for the exercise of activities by them.

The constituent documents of a non-profit organisation may also contain any other provisions which are not contrary to the legislation.

4.	The charter of a non-profit organisation may be amended by decision of its supreme management body, with the exception of the charter of a budget-financed or government institution, the charter of a fund, which may be amended by a fund's bodies if the charter of the fund stipulates the possibility of amending that charter in such procedure.

The charter of a budget-financed or government institution shall be amended in the procedure established by:

the Government of the Russian Federation - in respect of federal budget-financed or government institutions;

the supreme executive state power body of a constituent entity of the Russian Federation - in respect of budget-financed or government institutions of a constituent entity of the Russian Federation;

the local administration of a municipal entity - in respect of municipal budget-financed or government institutions.

If the conservation of the charter of a fund in an unchanged form entails certain consequences which are unforeseeable when the fund is being set up and the possibility of amending its charter has not been stipulated or the charter is not amended by the authorized persons, the right of making amendments in accordance with the Civil Code of the Russian Federation belong to the court by application of the bodies of the fund or of the body authorized to supervise the fund's activity.

Article 15. The Founders of a Non-profit Organisation

1.	Fully capable citizens and/or juridical persons may act as founders of a non-profit organisation depending on its legal organisational forms.

1.1.	Foreign citizens and stateless persons lawfully staying on the territory of the Russian Federation may be founders (participants in, or members of) non-profit organisations, except for the instances provided for by international treaties made by the Russian Federation or by the federal laws.

1.2.	As the founder (participant in, or member) of a non-profit organisation may not be deemed:

1) the foreign citizen or stateless person in respect of whom a decision is rendered in the procedure established by the laws of the Russian Federation on undesirability of their staying (residence) on the territory of the Russian Federation;

2) the person included into the list under Item 2 of Article 6 of Federal Law No. 115-FZ of August 7, 2001 on Resistance to Legalisation (Laundering) of Monetary Funds Derived Illegally and to Financing of Terrorism;

3) the public association or religious organisation whose activities are suspended in compliance with Article 10 of Federal Law No. 114-FZ of July 25, 2002 on Resistance to Extremist Activities;

4) the person in respect of whom it is established by an effective court decision that in his actions there are signs of extremists activity.

5) a person who does not conform to the requirements, set for the founders (participants, members) of a non-profit organisation, of the federal laws determining the legal status and the procedure for the creation, activity, reorganisation and liquidation of non-profit organisations of certain types.

1.3.	The number of founders of a non-profit organisation is not limited, if not otherwise established by federal law.

A non-profit organisation may be established by a single person, except when non-profit partnerships and associations (unions) are established and except as provided for by federal law.

2.	The founder of a budget-financed or government institution shall be:

1)	the Russian Federation - in respect of a federal budget-financed or government institution;

2)	a constituent entity of the Russian Federation - in respect of a budget-financed or government institution of a constituent entity of the Russian Federation;

3)	a municipal entity - in respect of a municipal budget-financed or government institution.

Article 16. Reorganisation of a Non-profit Organisation

1.	A non-profit organisation may be reorganised in the procedure stipulated by the Civil Code of the Russian Federation, the present Federal Law and any other federal laws.

2.	The reorganisation of a non-profit organisation may be carried out in the form of a merger, affiliation, separation, split-off and transformation.

2.1.	The decision on re-organisation of budget-financed or government institutions shall be adopted and such institutions shall be re-organised, if not otherwise established by an act of the Government of the Russian Federation, in the procedure established by:

1)	the Government of the Russian Federation - in respect of federal budget-financed and government institutions;

2)	the supreme executive state power body of a constituent entity of the Russian Federation - in respect of budget-financed or government institutions of a constituent entity of the Russian Federation;

3)	the local administration of a municipal entity - in respect of municipal budget-financed or government institutions.

2.2.	When a government institution is being re-organised, a creditor is not entitled to demand early discharge of an appropriate commitment, as well as termination of commitments and reimbursement of the losses connected with it.

3.	A non-profit organisation shall be deemed to have been reorganised, with the exception of the cases of a reorganisation in the form of affiliation, from the moment of the State registration of the newly emerged organisation(s).

In the case of a reorganisation of a non-profit organisation in the form of the affiliation thereto of another organisation, the first one of these shall be deemed to have been reorganised from the moment of introducing into the Single State Register of Juridical Persons an entry about the termination of the activity of the affiliated organisation.

4.	The State registration of an organisation (organisations) that has (have) newly arisen as a result of a reorganisation and the introduction into the Single State Register of Juridical Persons of an entry about the termination of the activity of the reorganised organisation(s) shall be carried out in the procedure established by the federal laws.

Article 17. Transformation of a Non-profit Organisation

1.	A non-profit organisation may be transformed into a fund or an autonomous non-profit organisation, as well as into a company in the instances and in the procedure established by federal laws.

2.	A private institution may be transformed into a fund, an autonomous non-profit organisation or an economic society. The transformation of State or municipal institutions into non-profit organisations of other forms or into an economic society shall be permissible in the cases and in the procedure which have been laid down by the law.

3.	An autonomous non-profit organisation may be transformed into a fund.

4.	An association (union) is entitled to transform itself into a non-profit organisation having one of the organisational legal forms cited in Item 5 of Article 121 of the Civil Code of the Russian Federation.

5.	The decision to transform a non-profit partnership shall be taken by the founders unanimously, and the decision to transform an association (union) shall be taken by all the members that have concluded the agreement on creating it.

The decision to transform a private institution shall be taken by its owner.

The decision to transform an autonomous non-profit organisation shall be taken by its supreme management body in accordance with the present Federal Law in the procedure stipulated by the charter of the non-profit organisation.

6.	When transforming a non-profit organisation, the newly arising organisation shall take over the rights and duties of the reorganised non-profit organisation in accordance with the transfer deed.

Article 17.1. Alteration of the Type of a State or Municipal Institution

1.	The alteration of the type of a state or municipal institution shall not be deemed its re-organisation. When the type of a state or municipal institution is changed, appropriate amendments shall be made in the constituent entities thereof.

2.	The type of a budget-financed institution shall be changed for the purpose of establishing a government institution, as well as the type of a government institution shall be changed for the purpose of creating a budget-financed institution, in the procedure established by:

1)	the Government of the Russian Federation - in respect of federal budget-financed or government institutions;

2)	the supreme executive state power body of a constituent entity of the Russian Federation - in respect of budget-financed or government institutions of a constituent entity of the Russian Federation;

3)	the local administration of a municipal entity - in respect of municipal budget-financed or government institutions.

3.	The type of an already existing budget-financed or government institution shall be changed for the purpose of establishing an autonomous institution, as well as the type of an already existing autonomous institution shall be changed for the purpose of establishing a budget-financed or government institution, in the procedure set up by Federal Law No. 174-FZ of November 3, 2006 on Autonomous Institutions.

4.	When its type is changed, a state or municipal institution is entitled to pursue the kinds of activity envisaged by its charter under licences, a certificate of state accreditation and other permits issued to that institution prior to the change of its type until the end of the effective term of such documents. In this case there is no need for re-issuing the documents confirming the availability of licences in accordance with the legislation on licensing specific types or activity or re-issuing other permits.

Article 18. Liquidation of a Non-profit Organisation

1.	A non-profit organisation may be liquidated on the basis and in the procedure stipulated by the Civil Code of the Russian Federation, the present Federal Law and any other federal laws.

1.1.	An application for liquidation of a non-profit organisation shall be filed with court by the prosecutor public of the appropriate subject of the Russian Federation in the procedure provided for by the Federal Law on the Public Prosecutor's Office (in the wording of Federal Law No. 168-FZ of November 17, 1995) by the authorized body or by a territorial body thereof.

2.	The decision to liquidate a fund may be adopted only by the court upon application of the interested persons.

A fund may be liquidated:

if the fund's property is insufficient for accomplishing its objectives and the probability of obtaining the necessary property is unreal;

if the fund's objectives are unattainable and the necessary amendments of the funds' objectives cannot be made;

if the fund deviates in its activity from the objectives stipulated by its charter;

in any other cases stipulated by the Federal Law.

2.1.	A branch of a foreign non-profit non-governmental organisation on the territory of the Russian Federation shall be likewise liquidated:

1)	in the event of liquidation of the appropriate foreign non-profit non-governmental organisation;

2)	in the event of non-submission of the data indicated in Item 4 of Article 32 of this Federal Law;

3)	if its activities do not comply with the goals provided for by the constituent documents thereof, as well as with the data presented in compliance with Item 4 of Article 32 of this Federal Law.

3.	The founders (participants) of a non-profit organisation or the body that has adopted the decision to liquidate the non-profit organisation shall appoint a liquidation commission (liquidator) and shall, in accordance with the Civil Code of the Russian Federation and the present Federal Law, establish the procedure and the time for the liquidation of the non-profit organisation.

4.	From the moment of the appointment of the liquidation commission the latter shall take over the powers in managing the affairs of the non-profit organisation. The liquidation commission shall appear in court on behalf of the non-profit organisation being liquidated.

5.	The decision on liquidation of a budget-financed institution shall be adopted and it shall be liquidated in the procedure established by:

1) the Government of the Russian Federation - in respect of federal budget-financed institutions;

2) the supreme executive state power body of a constituent entity of the Russian Federation - in respect of budget-financed institutions of a constituent entity of the Russian Federation;

3) the local administration of a municipal entity - in respect of municipal budget-financed institutions.

Article 19. Procedure for the Liquidation of a Non-profit Organisation

1.	The liquidation commission shall place in the organs of the press, which publish the data on the State registration of juridical persons, a publication on the liquidation of the non-profit organisation and on the procedure and time for the creditors to lodge their claims. The time period for the creditors to lodge their claims may not be less than two months from the day of the publication about the liquidation of a non-profit organisation.

2.	The liquidation commission shall take measures to reveal the creditors and obtain the creditor indebtedness, and shall also notify the creditors in written form about the liquidation of the non-profit organisation.

3.	Upon the termination of the period for the creditors to lodge their claims, the liquidation commission shall draw up an interim liquidation balance sheet which shall contain the data on the composition of the property of the non-profit organisation being liquidated, a list of the claims lodges by the creditors, and also the results of their consideration.

The interim liquidation balance sheet shall be approved by the founders (participants) of the non-profit organisation or by the body that has adopted the decision on its liquidation.

4.	If the monetary funds of a liquidated non-profit organisation (with the exception of of private institutions) are insufficient for satisfying the creditors' claims, the liquidation commission shall make a sale of the property of the non-profit organisation at a public auction in the procedure established for the execution of court judgements.

If the monetary funds of a liquidated private institution are insufficient for satisfying the claims of the creditors, the latter may apply to court with an action for satisfying the remaining part of the claims at the expense of the owner of the said institution.

5.	The payment of the money amounts to the creditors of a liquidated non-profit organisation shall be made by the liquidation commission in the order of the priority established by the Civil Code of the Russian Federation in accordance with the interim liquidation balance sheet beginning on the day of its approval, with the exception of the creditors of the third and fourth turn, the payments to whom shall be made upon the expiration of a month as from the day when the interim liquidation balance sheet is approved.

6.	After the completion of the settlements with the creditors the liquidation commission shall draw up a liquidation balance sheet, which shall be approved by the founders (participants) of the non-profit organisation or by the body that has adopted the decision to liquidate the non-profit organisation.

Article 19.1. Specifics of a Government Institution's Liquidation

1.	The decision on liquidation of a government institution shall be adopted and it shall be liquidated in the procedure established by:

1)	the Government of the Russian Federation - in respect of a federal government institution;

2)	the supreme executive state power body of a constituent entity of the Russian Federation - in respect of a government institution of a constituent entity of the Russian Federation;

3)	the local administration of a municipal entity - in respect of a municipal government institution.

2.	When a government institution is being re-organised, a creditor is not entitled to demand early discharge of an appropriate commitment, or termination of commitments and reimbursement of the losses connected with it.

Article 20. The Property of a Non-profit Organisation That Is Being Liquidated

1. I	n the liquidation of a non-profit organisation the property remaining after the satisfaction of the creditors' claims, unless otherwise provided for by the present Federal Law and any other federal laws, shall be assigned in accordance with the constituent documents of the non-profit organisation to the objectives, in whose interests it has been created, or to charitable objectives. If it is impossible to use the property of the liquidated non-profit organisation in accordance with its constituent documents, the said property shall be turned in the revenue of the State.

2.	In the liquidation of a non-profit organisation the property remaining after the satisfaction of the creditors' claims shall be subject to distribution among the members of the non-profit partnership in accordance with their property contribution, whose rate does not exceed the rate of their property contributions, unless otherwise provided for by the federal laws or the constituent documents of the non-profit partnership.

The procedure for using the property of the non-profit partnership, whose cost does not exceed the rate of the property contributions of its members, shall be determined in accordance with Item 1 of the present Article.

3.	The property of a private institution remaining after the satisfaction of the creditors' claims shall be transferred to its owner, unless otherwise provided for by the laws and any other legal acts of the Russian Federation or by the constituent documents of such institution.

4.	The property of a budget-financed institution left after allowing creditors' claims, as well as the property against which execution may not be levied in connection with the budget-financed institution's commitments, shall be transferred by the liquidation commission to the owner of appropriate property.

Article 21. The Completion of the Liquidation of a Non-profit Organisation

The liquidation of a non-profit organisation shall be considered completed and the non-profit organisation as having ceased to exist after a relevant entry thereto has been made in the Single State Register of Juridical Persons.

Article 22. Removed from July 1, 2002.

Article 23. The State Registration of the Amendments to the Constituent Documents of a Non-profit Organisation

1.	State registration of amendments to be made to the constituent documents of a non-profit organisation shall be effected in the same procedure and at the same time as state registration of a non-profit organisation.

2.	The amendments to the constituent documents of a non-profit organisation shall enter into force from the day of their registration.

3.	A state duty shall be recovered for state registration of amendments to be made to the constituent documents of a non-profit organisation in the procedure and amount provided for by the legislation of the Russian Federation on taxes and fees.

4.	Amendments made to the data specified in Item 1 of Article 5 of the Federal Law on State Registration of Legal Entities and Individual Businessmen shall enter into legal force as of the date of their entry to the Unified State Register of Legal Entities.

Article 23.1. Denial of State Registration of a Non-Profit Organisation

1.	A non-profit organisation may be denied state registration for the following reasons:

1)	if the constituent documents of the non-profit organisation contravene the Constitution of the Russian Federation and the laws of the Russian Federation;

2)	if a non-profit organisation bearing the same name has been previously registered;

3)	if the name of the non-profit organisation insults the morality and outrages the national and religious feelings of citizens;

4)	if the documents required for state registration which are stipulated by this Federal Law are not provided in full, or are submitted to an improper body;

5)	if the person acting as the founder of the non-profit organisation may not be the founder thereof under Item 1.2 of Article 15 of this Federal Law.

6)	if the decision on reorganising or liquidating a non-profit organisation, or on amending its constituent documents or on changing the information mentioned in Item 1 of Article 5 of the Federal Law on State Registration of Legal Entities and Individual Businessmen has been taken by a person (or persons) not authorised thereto by a federal law and/or constituent documents of the non-profit organisation;

7)	if it has been established that there is unreliable information in the documents submitted for state registration;

8)	in the instance stipulated by paragraph two of Item 1.1 of this Article.

1.1.	In the event that the documents submitted for state registration and stipulated by this Federal Law have been unduly drawn up, the authorised body or its territorial body may decide to suspend the state registration of the non-profit organisation until the applicant has eliminated the grounds which have caused the suspension of state registration but for not more than three months. When it is decided to suspend the state registration of a non-profit organisation, there shall be interrupted the running of the period established by Item 8 of Article 13.1 of this Federal Law. The part of such period which had expired before it was decided to suspend the state registration of the non-profit organisation shall not be included in the new period, whose running shall start from the day of submission of the documents which have been duly drawn up.

The failure by the applicant to eliminate the reasons which have caused the suspension of state registration of the non-profit organisation within the period established by the decision, shall be grounds for taking by the authorised body or by its territorial body of a decision on refusing state registration.

2.	A branch of a foreign non-profit non-governmental organisation may be also denied state registration for the following reasons:

1)	if the goals of establishing the branch of the foreign non-profit non-governmental organisation contravene the Constitution of the Russian Federation and the laws of the Russian Federation;

2)	if the goals of establishing the branch of the foreign non-profit non-governmental organisation pose a threat to the sovereignty, political independence, territorial integrity, and national interests of the Russian Federation;

3)	if a branch of the foreign non-profit non-governmental organisation, previously registered on the territory of the Russian Federation, has been liquidated in connection with a gross violation of the Constitution of the Russian Federation and the laws of the Russian Federation.

3.	The decision on refusing state registration or suspending state registration by a non-profit organisation must be taken within fourteen working days as from the day of receipt of the submitted documents.

In the event of refusal or suspension of state registration of a non-profit organisation, the applicant shall be informed thereof in written form within three working days from the day of adoption of the relevant decision with an indication of the grounds stipulated by this Article which have caused the refusal or suspension of state registration of the non-profit organisation.

4.	In the event of denial of state registration of a branch of a foreign non-profit non-governmental organisation for the reason provided for by Subitem 2 of Item 2 of this Article, the applicant shall be informed of the reasons for the denial.

5.	A denial of state registration of a non-profit organisation may be appealed against with a superior body or court.

6.	A denial of state registration of a non-profit organisation shall not be an obstacle to a repeated submission of documents for state registration, provided that the grounds for the denial have been eliminated. A repeated submission of an application for state registration of a non-profit organisation and adoption of a decision concerning this application shall be effected in the procedure provided for by this Federal Law.

Chapter IV. Activity of a Non-profit Organisation

Article 24. Types of Activity of a Non-profit Organisation

1.	A non-profit organisation may carry out one type of activity or several types of activity which are not prohibited by the legislation of the Russian Federation and which correspond to the objectives of the activity of the non-profit organisation stipulated by its constituent documents.

As the principal type of activity of budget-financed and government institutions shall be deemed the activity directly aimed at achieving the goals they are established for. An exhaustive list of the kinds of activities which budget-financed and government institutions may exercise in compliance with the aims they are established for shall be defined by the constituent documents of the institutions.

The legislation of the Russian Federation may impose restrictions as to the kinds of activities which non-profit organisations of certain kinds are entitled to exercise and, as regards institutions, also of certain types thereof.

Some kinds of activities may be only exercised by non-profit organisations on the basis of special permits (licences). A list of such activities is defined by law.

The materials issued by a non-profit organisation exercising the functions of a foreign agent and/or distributed by it, in particular through mass media and/or with the use of the Internet, must have an indication that these materials are issued and/or distributed by a non-profit organisation exercising the functions of a foreign agent.

The effect of paragraph 1 of Item 2 of Article 24 of this Federal Law (as regards acquisition and sale of securities and participation in limited partnerships as a depositor) shall not extend to state-financed institutions

The effect of paragraph 1 of Item 2 of Article 24 of this Federal Law (as regards acquisition and sale of securities and participation in limited partnerships as a depositor) shall not extend to government institutions

2.	A non-profit organisation may conduct business and other profitable activities so far as this serves the achievement of the objectives for the sake of which it has been created and corresponds to the cited objectives, provided that such activities are cited in the constituent documents thereof. Such activity shall be deemed to be a profitable production of goods and services corresponding to the objectives of the creation of the non-profit organisation, and also the acquisition and realization of securities, property rights and nonproperty rights, the participation in economic societies and the participation in limited partnerships in the capacity of an investor.

The legislation of the Russian Federation may establish certain restrictions on the business and other profitable activities of non-profit organisations of certain kinds and, as regards institutions, also of certain types.

3.	A non-profit organisation shall keep the records of the proceeds and expenses in the business and other profitable activities.

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

4.	In the interests of achieving the objectives stipulated by the charter of a non-profit organisation it may create other non-profit organisations and join associations and unions.

A budget-financed institution is entitled by approbation of the owner to transfer to non-profit organisations in the capacity of their founder (participant) monetary assets (if not otherwise established by the terms of their provision) and other property, except for especially precious movable property assigned to them by the owner or acquired by the budget-financed institution on account of the assets allocated thereto by the owner for such property's acquisition, as well as for immovable property.

The state budget-financed institutions which are state academies of science are entitled to exercise on the behalf of the Russian Federation the authority of founders of state unitary enterprises, state institutions and owners of the federal property assigned thereto in the instances and in the procedure which are provided for by federal laws.

In the instances and in the procedure provided for by federal laws, a budget-financed institution is entitled to contribute the property cited in Paragraph Two of this item to the authorized capital of economic companies or to transfer this property to them in some other way in the capacity of their founder (participant).

A government institution is not entitled to act as the founder (participant) of legal entities.

Article 25. The Property of a Non-profit Organisation

1.	A non-profit organisation may have, in ownership or in operating management, buildings, installations, housing stock, equipment, appliances, monetary funds in roubles and in foreign currency, securities and any other assets. A non-profit organisation may have land plots under its ownership or by another right in accordance with the legislation of the Russian Federation. A federal law can establish the right of a non-profit organisation (except for a government institution) to form special-purpose capital in the composition of its property and also the features of the legal status of non-profit organisations forming special-purpose capital.

2.	A non-profit organisation shall be liable for its obligations with that of its property which is recoverable according to the legislation of the Russian Federation.

Article 26. The Sources of the Formation of the Property of a Non-profit Organisation

1.	The sources of the formation of the property of a non-profit organisation in monetary or any other forms shall be:

regular and lumpsum receipts from the founders (participants, members);

voluntary property contributions and donations;

receipts from the marketing of goods, works and services;

dividends (yield, interest) received on shares, bonds or any other securities and deposits;

returns received from the property of the non-profit organisation;

any other receipts unprohibited by the law.

Laws may establish certain restrictions on the sources of the returns of non-profit organisations of certain kinds and, as regards institutions, also of certain types.

The sources of the formation of the property of a state corporation may represent the regular and/or lump-sum receipts (contributions) from the juridical persons whose duty to make these contributions is determined by the federal law.

2.	The procedure for the regular receipts from the founders (participants, members) shall be determined by the constituent documents of a non-profit organisation.

3.	The profit received by a non-profit organisation shall not be subject to distribution among the participants of the non-profit organisation.

4.	The provisions of this article shall apply to government and budget-financed institutions subject to the specifics established by this Federal Law for the given types thereof.

Article 27. Conflict of Interests

1.	For the purposes of the present Federal Law the persons interested in the making by a non-profit organisation of certain acts, including transactions, with any other organisations or citizens (hereinafter referred to as the interested persons) shall be deemed to be the head (deputy head) of the non-profit organisation, and also the person comprising the composition of the management bodies of the non-profit organisation or of the bodies supervising its activity, if the indicated persons have labour relations with the said organisations or citizens, are participants or creditors of the said organisations, or are in close family relations with the said persons or are creditors of the said persons. Besides, the said organisations or citizens are suppliers of goods (services) for the non-profit organisations, major consumers of the goods (services) produced by the non-profit organisation, have certain property fully or partly formed by the non-profit organisation or may derive a profit from the use or disposal of the property of the non-profit organisation.

The interest in the performance by a non-profit organisation of certain acts, including in the performance of transactions, shall entail a conflict of interests of the interested persons and the non-profit organisation.

2.	The interested persons must observe the interests of a non-profit organisation, first of all with respect to the objectives of its activity, and must not use the possibilities of the non-profit organisation or permit their use for purposes other than those stipulated by the constituent documents of the non-profit organisation.

By the term "the possibilities of a non-profit organisation", per purposes of the present Article, there shall be understood the non-profit organisation's assets, property rights, nonproperty rights, possibilities in the field of business activity, and information on the activity and plans of the non-profit organisation that is valuable therefor.

3.	Where an interested person is interested in a transaction to which a non-profit organisation is or intends to be a party, and also there is another clash of interests of the said person and the non-profit organisation with respect to an existing or supposed transaction:

he must inform about his interest the management body of the non-profit organisation or the body supervising its activity prior to the moment when the decision is taken to conclude the transaction (in a budget-financed institution - the appropriate body exercising the founder's functions and authority);

the transaction must be approved by the management body of the non-profit organisation or by the body supervising its activity (in a budgetary institution - by the appropriate body exercising the founder's functions and authority).

4.	A transaction in the making of which there is interest and which has been made with the violation of the requirements of the present Article may be invalidated by a court.

An interested person shall be liable before a non-profit organisation at the rate of the losses inflicted by him on the non-profit organisation. If losses have been inflicted on a non-profit organisation by several interested persons, the latter shall be jointly liable before the non-profit organisation.

Chapter V. Management of a Non-profit Organisation

Article 28. Bases of the Management of a Non-profit Organisation

1.	The structures, the competence, the procedure for the formation and the term of powers of the management bodies of a non-profit organisation, the procedure for them to take decisions and to act in the name of the non-profit organisation shall be laid down by the constituent documents of the non-profit organisation in accordance with the present Federal Law and any other federal laws and, as regards a government or budget-financed institution, also in compliance with regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation, the supreme executive state power body of a constituent entity of the Russian Federation, the local administration of a municipal entity or, where it is established by a federal law, a law of a constituent entity of the Russian Federation or a regulatory legal act of the representative body of the local government, with regulatory legal acts of other state power bodies (state bodies) or local authorities.

2.	Other federal laws can stipulate the formation of management bodies of a non-profit organisation not stipulated by this Federal Law, as well as some other distribution of powers among managerial bodies of a non-profit organisation.

3.	If the founder of an autonomous non-profit organisation is the Russian Federation, the act of the Government of the Russian Federation on its establishment and the statutes thereof may provide for the following:

1)	a different procedure for forming and a different tern of authority of governing bodies of the autonomous non-profit organisation;

2)	the autonomous non-profit organisation's governing bodies which are not provided for by this Federal Law;

3)	the distribution of powers between governing bodies of the autonomous non-profit organisation other than the one provided for by this Federal Law.

Article 29. Supreme Management Body of a Non-profit Organisation

1.	The supreme management body of non-profit organisation in accordance with their constituent documents shall be:

a collective supreme management body for an autonomous non-profit organisation;

a general meeting of members for a non-profit partnership or association (union).

The procedure for managing a fund shall be deed by its charter.

The composition and competence of the management bodies of social and religious organisations (combinations) shall be established in accordance with the laws on such organisations (combinations).

2.	The main function of the supreme management body of a non-profit organisation shall be to ensure the observance by the non-profit organisation of the objectives in whose interests it has been created.

3.	The competence of the supreme management body of a non-profit organisation shall comprise the solution of the following issues:

the amendment of the charter of the non-profit organisation;

the determination of the priority directions of the activity of the non-profit organisation, and of the principles of the formation and use of its property;

the formation of the executive bodies of the non-profit organisation and the termination of their powers ahead of time;

the approval of the annual report and the annual accounting balance sheet;

the approval and amendment of the financial plan of the non-profit organisation;

the creation of branches and the opening of representative offices of the non-profit organisation;

the participation in any other organisations;

the reorganisation and liquidation of the non-profit organisation (with the exception of the liquidation of a fund).

The constituent documents of a non-profit organisation may stipulate the creation of a standing collective-management body, whose jurisdiction may comprise the solution of the issues stipulated by paragraphs five to eight of the present Item.

The issues stipulated by paragraphs two to four and nine of the present Item shall refer to an exclusive competence of the supreme management body of a non-profit organisation.

4.	A general meeting of the members of a non-profit organisation or a session of a non-profit organisation shall be competent if the said meeting or session is attended by half of its members.

A decision of the said general meeting or session shall be adopted by a majority vote of the members attending the meeting or session. A decision of a general meeting or session on the issues of the exclusive competence of the supreme management body of a non-profit organisation shall be adopted unanimously or by a qualified majority vote in accordance with the present Federal Law, other federal laws and the constituent documents.

5.	For an autonomous non-profit organisation the persons who are workers of the non-profit organisation may not compose more than one third of the total number of the members of the collective supreme management body of the autonomous non-profit organisation.

A non-profit organisation may not make the payment of the remuneration to the members of its supreme management body for the performance by them of their encumbent functions, with the exception of the compensation for the expenses directly connected with the participation in the work of the supreme management body.

Article 30. Executive Body of a Non-profit Organisation

1.	The executive body of a non-profit organisation may be collective and/or individual. It shall exercise the current leadership of the activity of the non-profit organisation and shall be accountable to the supreme management body of the non-profit organisation.

2.	The competence of the executive body of a non-profit organisation shall comprise the solution of all issues which do not constitute the exclusive competence of other management bodies of the non-profit organisation determined by the present Federal Law, any other federal laws and the constituent documents of the non-profit organisation.

Article 30.1. Restrictions on the Participation of Certain Categories of Persons in the Activities of Foreign Not-for-Profit Non-Governmental Organisations

The following persons shall not sit on the managerial bodies, boards of trustees or supervisory boards or other bodies of foreign not-for-profit non-governmental organisations and their structural units operating on the territory of the Russian Federation: persons holding state or municipal offices and also state or municipal service offices, unless otherwise envisaged by an international treaty or the legislation of the Russian Federation. These persons are not entitled to engage in a paid activity financed exclusively with funds of foreign states, international and foreign organisations, foreign citizens and stateless persons, unless otherwise envisaged by an international treaty of the Russian Federation or the legislation of the Russian Federation.

Chapter VI. Support for Non-Profit Organisations. Control over the Activities of Non-Profit Organisations

Article 31. Economic Support for Non-Profit Organisations by the State Power Bodies and Local Authorities

1.	State power bodies and local authorities may, within the scope of their authority established by this Federal Law and other federal laws, render economic support to non-profit organisations.

2.	Economic support of non-profit organisations shall be rendered, in particular, in the following forms:

1)	placing orders with non-profit organisations to supply commodities, carry out works and render services to meet state and municipal needs in the procedure provided for by Federal Law No. 94-FZ of July 21, 2005 on Placing Orders to Supply Commodities, Carry Out Works and Render Services for Meeting State and Municipal Needs (hereinafter referred to as the Federal Law on Placing Orders to Supply Commodities, Carry Out Works and Render Services for Meeting State and Municipal Needs);

2)	granting privileges in payment of taxes and fees in accordance with the legislation on taxes and fees to citizens and legal entities rendering material support to non-profit organisations;

3)	granting other privileges to non-profit organisations.

3.	It shall not be allowed to grant privileges in payment of taxes and fees on an individual basis to some non-profit organisations, as well as to some citizens and legal entities, rendering material support to these non-profit organisations.

4.	State power bodies and local authorities shall render support in the first-priority to people-centered non-profit organisations in compliance with this Federal Law.

Article 31.1. Support of People-Centered Non-Profit Organisations by the State Power Bodies and Local Authorities

1.	The state power bodies and local authorities in compliance with the scope of authority thereof established by this Federal Law and other federal laws may render support of people-centered non-profit organisations if they are engaged in the following kinds of activities provided for by the constituent documents thereof:

1)	social support and protection of citizens;

2)	preparing the population for overcoming the aftermath of natural calamities, ecological, man-caused or other disasters, for prevention of accidents;

3)	rendering aid to victims of natural calamities, ecological, man-made or other disasters, of social, national and religious conflicts, to refugees and forced migrants;

4)	environmental and wildlife protection;

5)	protection and maintenance in compliance with the established requirements	hieratic, cultural or ecological importance and of burial places;

6)	rendering legal aid on a gratuitous basis or on easy terms to citizens and non-profit organisations, as well as legal education of the population and activities aimed at the protection of human and civil rights and freedoms;

7)	prevention of citizens' socially dangerous behavior;

8)	charitable activities, as well as activities promoting charity and volunteering;

9)	activities in the area of education, enlightenment, science, culture, arts, public medical care, prophylaxis and citizens' health protection, health lifestyle promotion, improvement of citizens' morals, physical training and sports and assistance to the cited kinds of activities, as well as assistance to the spiritual development of people.

10)	forming in the society intolerance with respect of corrupt behavior;

11)	developing interethnic cooperation, preservation and protection of the originality, culture, languages and traditions of peoples of the Russian Federation.

12)	activities involved in patriotic upbringing of the citizens of the Russian Federation, including military-patriotic education.

2.	For recognising non-profit organisations as people-centered federal laws, laws of constituent entities of the Russian Federation, regulatory legal acts of representative bodies of municipal entities may establish, along with the kinds of activities provided for by this article, other kinds of activities aimed at solving social problems and development of civil society in the Russian Federation.

3.	Support shall be rendered to people-centered non-profit organisations in the following forms:

1)	financial, material, informational and consulting support, as well as support in respect of training, retraining and raising the qualifications of employees and volunteers of people-centered non-profit organisations;

2)	granting privileges to people-centered non-profit organisations in the payment of taxes and fees in compliance with the legislation on taxes and fees;

3)	placing orders with people-centered non-profit organisations to supply commodities, carry out works and render services for meeting state and municipal needs in the procedure provided for by the Federal Law on Placing Orders to Supply Commodities, Carry Out Works and Render Services for Meeting State and Municipal Needs;

4)	granting privileges to legal entities that render material support to people-centered non-profit organisations in payment of taxes and fees in compliance with the legislation on taxes and fees.

4.	The constituent entities of the Russian Federation and municipal entities, along with the forms of support specified by Item 3 of this article, shall be entitled to render support to people-centered non-profit organisations in other forms on account of budget appropriations of budgets of constituent entities of the Russian Federation and local budgets respectively.

5.	Financial support to people-centered non-profit organisations may be rendered on account of budget appropriations from the federal budget, budgets of constituent entities of the Russian Federation and local budgets by granting subsidies. Budget appropriations from the federal budget for financial support to people-centered non-profit organisations (in particular, for keeping the register of people-centered non-profit organisations receiving support), including subsidies to budgets of constituent entities of the Russian Federation, shall be provided in the procedure established by the Government of the Russian Federation.

6.	Material support to people-centered non-profit organisations shall be rendered by the state power bodies and local authorities by transferring state or municipal property to such non-profit organisations for possession and/or use. The cited property may be only used for its purpose.

7.	Federal executive power bodies, executive power bodies of constituent entities of the Russian Federation and local administrations shall be entitled to approve lists of property which is free of third persons' rights (except for property rights of non-profit organisations). The state and municipal property included into the cited lists may be only used for providing it to people-centered non-profit organisations for possession and/or use on a long-term basis (in particular, at reduced rental rates). These lists shall be published without fail in the mass media, as well as put on the Internet information telecommunication network, on official sites of the federal state power bodies, executive power bodies of constituent entities of the Russian Federation and local administrations that have approved them.

8.	The procedure for keeping and mandatory publication of the lists provided for by Item 7 of this article, as well as the procedure for and terms of providing for possession and/or use of the state or municipal property included therein, shall be established by regulatory legal acts of the Russian Federation, regulatory legal acts of constituent entities of the Russian Federation and municipal legal acts respectively.

9.	The state and municipal property included into the lists provided for by Item 7 of this article shall not be subject to alienation for private ownership, in particular for ownership by the non-profit organisations obtaining it on a leasehold basis.

10.	It shall be prohibited to sell the state and municipal property transferred to people-centered non-profit organisations, to assign the rights to its use, to put the rights to use it in pledge and to contribute the rights to use such property to the authorised capital of any other economic agents.

11.	The federal executive power bodies, executive power bodies of constituent entities of the Russian Federation and local administrations that have rendered material support to people-centered non-profit organisations shall be entitled to make a claim with an arbitration court for termination of the rights to possession and/or use by people-centered non-profit organisations of the state or municipal property provided to them, if it is used for an proper purpose and/or in defiance of the bans and restrictions established by this article.

12.	Information support shall be rendered to people-centered non-profit organisations by state power bodies and local authorities by creating federal, regional and municipal information systems and information telecommunication networks, as well as ensuring their functioning for the purpose of implementation of the state policy in respect of rendering support to people-centered non-profit organisations.

Article 31.2. Registers of People-Centered Non-Profit Organisations Receiving Support

1.	The federal executive power bodies, executive power bodies of constituent entities of the Russian Federation and local authorities rendering support to people-centered non-profit organisations shall form and keep federal, state and municipal registers of people-centered non-profit organisations receiving such support.

2.	The following data on a non-profit organisation shall be included in the register of people-centered non-profit organisations:

1) full and shortened (if any) denomination and address (location) of the standing body of a people-centered non-profit organisation, the state registration number of the entry on the state registration of a non-profit organisation (basic state registration number);

2) taxpayer's identification number;

3) form and extent of the support rendered;

4) time of rendering support;

5) denomination of the state power body or local self-government body that has rendered support;

6) date of the decision on rendering support or of the decision on stopping rendering support;

7) information about the kinds of activities exercised by a people-centered non-profit organisation that has been supported;

8) information (if any) about the violations made by a people-centered non-profit organisation that has received support, in particular about the use of the provided funds and property for an improper purpose.

3.	The procedure for keeping registers of people-centered non-profit organisations receiving support and for keeping the documents presented by them, the requirements for technological, software, linguistic, legal and organisational means for ensuring the use of the cited registers shall be established by the authorized federal executive power body.

4.	The information contained in registers of people-centered non-profit organisations receiving support shall be public and shall be provided in compliance with Federal Law No. 8-FZ of February 9, 2009 on Providing Access to Information about the Activities of the State Bodies and Local Authorities.

Article 31.3. Authority of the State Power Bodies of the Russian Federation, State Power Bodies of Constituent Entities of the Russian Federation and Local Authorities in Respect of Resolving the Issues of Rendering Support to People-Centered Non-Profit Organisations

1.	The authority of state power bodies of the Russian Federation in respect of resolving the issues of rendering support to people-centered non-profit organisations shall extend to the following:

1) formulation and implementation of state policy with respect to people-centered non-profit organisations;

2) development and implementation of federal programmes of support to people-centered non-profit organisations;

3) monitoring and analysis of financial, economic, social and other indices of the activities of people-centered non-profit organisations;

4) forming a united information system for the purpose of implementation of the state policy in respect of support to people-centered non-profit organisations;

5) financing scientific research and development works concerning the problems of activities and development of people-centered non-profit organisations on account of budget appropriations from the federal budget for rendering support to people-centered non-profit organisations;

6) promulgation and popularisation of the activities of people-centered non-profit organisations;

7) assistance to regional programmes of support to people-centered non-profit organisations;

8) arranging official statistical recording of people-centered non-profit organisations, defining a procedure for random statistical observations of their activities in the Russian Federation;

9) preparing and publishing in the mass media annual reports on the activities and development of people-centered non-profit organisations in the Russian Federation, which must contain data on the use of the budget appropriations from the federal budget for supporting people-centered non-profit organisations, analysis of the financial, economic, social and other indices describing the activities of people-centered non-profit organisations, assessment of the efficiency of measures aimed at development of people-centered non-profit organisations in the Russian Federation, a forecast of their further development.

10) methodological support to state power bodies of constituent entities of the Russian Federation, local authorities and rendering of assistance thereto in the development and exercise of the activities aimed at supporting people-centered non-profit organisations in constituent entities of the Russian Federation and on the territories of municipal entities;

11) establishing the procedure for keeping registers of people-centered non-profit organisations receiving support, as well as establishing the requirements for technological, software, linguistic, legal and organisational means for ensuring the use of the cited registers;

12) forming an infrastructure for rendering support to people-centered non-profit organisations.

2.	The authority of state power bodies of constituent entities of the Russian Federation in respect of resolving the issues of support to people-centered non-profit organisations shall extend to the following:

1) participation in implementation of state policy in respect of rendering support to people-centered non-profit organisations;

2) development and implementation of regional and inter-municipal programmes of rendering support to people-centered non-profit organisations subject to the socio-economic, ecological, cultural and other specifics;

3) financing scientific research and development works concerning the problems of activities and development of people-centered non-profit organisations on account of budget appropriations from the budgets of constituent entities of the Russian Federation for rendering support to people-centered non-profit organisations;

4) assistance to the development of inter-regional cooperation of people-centered non-profit organisations;

5) promulgation and popularisation of the activities of people-centered non-profit organisations on account of budget appropriations from budgets of constituent entities of the Russian Federation for an appropriate year;

6) assistance to municipal programmes of support to people-centered non-profit organisations;

7) analysis of financial, economic, social and other indices of the activities of people-centered non-profit organisations, assessment of the efficiency of activities aimed at development of people-centered non-profit organisations in constituent entities of the Russian Federation, a forecast of their further development;

8) methodological support to local authorities and rendering assistance to them in the development and exercise of the activities aimed at rendering support to people-centered non-profit organisations on the territories of municipal entities.

3.	The authority of local self-government bodies in respect of rendering support to people-centered non-profit organisations shall extend to the creation of conditions for the activities of people-centered non-profit organisations, including the following:

1)	development and implementation of municipal programmes for rendering support to people-centered non-profit organisations subject to local socio-economic, ecological, cultural and other specifics;

2)	analysis of financial, economic, social and other indices describing the activities of people-centered non-profit organisations, assessment of the efficiency of the activities aimed at the development of people-centered non-profit organisations on the territories of municipal entities.

Article 32. Control over the Activity of a Non-profit Organisation

1.	A non-profit organisation shall keep accounting and statistical reporting in the procedure established by the legislation of the Russian Federation. The annual accounting (financial) reports/statements of a non-profit organisation exercising the functions of a foreign agent and (if not otherwise provided for by an international treaty made by the Russian Federation) the annual (accounting) financial reports/statements of a structural unit of a foreign non-profit non-governmental organisation are subject to mandatory auditing.

A non-profit organisation shall furnish information about its activity to the bodies of State statistics and to the tax bodies, to the founders and any other persons in accordance with the legislation of the Russian Federation and the constituent documents of the non-profit organisation.

Non-profit organisations receiving monetary assets and other property from foreign sources shall keep separate records of incomes (expenses) received (made) within the framework of receipts from foreign sources and of the incomes (expenses) received (made) within the framework of other receipts.

2.	The rates and the structure of the receipts of a non-profit organisation, and also the data on the rates and composition of the property of the non-profit organisation, on its expenses, the number and composition of workers, on the remuneration of their labour, on the use of gratuitous labour of citizens in the activity of the non-profit organisation may not be an object of commercial secrecy.

3.	Non-profit organisations, except for those cited in Item 3.1 of this article, are bound to file with the authorised body the documents containing a report on the activities thereof, about the personal composition of the governing bodies, documents on the purposes of spending the monetary assets and of using other property, in particular of those received from foreign sources, while the non-profit organisations exercising the functions of a foreign agent, are obliged to file an audit statement as well. With this, the documents presented by non-profit organisations exercising the functions of a foreign agent must contain data on the purposes of spending the monetary assets and other property received from foreign sources, about their actual spending and use. The forms for presenting the cited documents (except for an audit statement) and the time for their presentation with due regard to the time provided for by Paragraph Two of this item shall be determined by the authorised federal executive power body.

Non-profit organisations exercising the functions of a foreign agent shall file with the authorised body the documents containing a report on their activities and on the personal composition of the governing bodies thereof once every six months, the documents on the purposes of spending monetary assets and of using other property, in particular those received from foreign sources, on a quarterly basis and an audit statement shall be submitted by them on an annual basis.

3.1.	Non-profit organisations whose founders (participants, members) are not foreign citizens and/or organisations or stateless persons that had not for a year received any property and monetary means from foreign sources, in the event that the receipts of property and monetary means amounted up to three million roubles, shall submit to the authorised body or to its territorial body an application confirming their conformity to this Item and information in an arbitrary form about the continuation of their activity within the time periods to be determined by the authorised body.

3.2.	Non-profit organisations, except for those mentioned in Item 3.1 of this Article, must annually, and non-profit organisations exercising the functions of a foreign agent - once every six months, place in Internet or give the mass media for publication a report about their activity in the volume of the information submitted to the authorised body or its territorial body.

Non-profit organisations mentioned in Item 3.1 of this Article must annually place in Internet or give the mass media for publication a communication about the continuation of their activity.

The procedure and time for placing such reports and communications shall be determined by the authorised federal body of executive power.

3.3.	A state (municipal) institution shall ensure the openness and accessibility of the following documents:

1)	constituent documents of the state (municipal) institution, including the amendments made therein;

2)	state registration certificate of the state (municipal) institution;

3)	founder's decision on establishing the state (municipal) institution;

4)	founder's decision on appointing the head of the state (municipal) institution;

5)	regulations on branches and representative offices of the state (municipal) institutions;

6)	plan of financial and economic activities of the state (municipal) institution drawn up and endorsed in the procedure defined by the appropriate body exercising the founder's functions and authority and in compliance with the requirements established by the Ministry of Finance of the Russian Federation;

7)	annual accounting reports/statements of the state (municipal) institution;

8)	data on the control activities exercised in respect of the state (municipal) institution and about the results thereof;

9)	state (municipal) task as to rendering services (carrying out works);

10) report on the results of its activities and on the use of the state (municipal) property assigned thereto which is drawn up and endorsed in the procedure defined by the appropriate body exercising the founder's functions and authority and in compliance with the general requirements established by the federal executive power body exercising the functions of formulation of the state policy and normative legal regulation of budgetary, tax, insurance, currency and banking activities.

3.4.	Treasury, budget-financed and autonomous institutions shall ensure the openness and accessibility of the documents cited in Item 3.3 of this article, subject to the requirements of the legislation of the Russian Federation on the protection of state secrets.

3.5.	The data defined by Item 3.3 of this article shall be inserted by the federal executive power body exercising law enforcement functions in respect of cash servicing of the administration of budgets of the budget system of the Russian Federation in an official Internet site on the basis of the information supplied by a state (municipal) institution.

The information shall be supplied by a state (municipal) institution, it shall be inserted in the official Internet site and the mentioned site shall be kept in the procedure established by the federal executive power body exercising the functions of formulation of the state policy and normative legal regulation of budgetary, tax, insurance, currency and banking activities.

4.	A structural subdivision of a foreign non-profit nongovernmental organisation shall inform the authorised body of the amount of monetary funds and other property received by this structural subdivision, on the supposed distribution thereof, on the aims of their spending and use and on their actual spending and use, on the programmes to be implemented on the territory of the Russian Federation, as well as on spending the said monetary funds by natural persons and legal entities to which they are granted, and on the use of the property provided to them, in the form and at the time that are established by the authorized federal executive body.

A structural unit of a foreign non-profit organisation shall present on an annual basis to the authorised body the audit statement received from a Russian audit firm (from a Russian individual auditor), if not otherwise provided for by an international treaty made by the Russian Federation.

The authorised body shall insert on its official site on the Internet the data presented by a structural unit of a foreign non-profit non-governmental organisation or shall present them to the mass media for publication.

4.1.	Control over satisfaction by non-profit organisations of the requirements of the legislation of the Russian Federation and attainment of the goals provided for by the constituent documents thereof shall be exerted while exercising federal state supervision over the activities of non-profit organisations, except for budget-financed and state-run institutions, and the departmental control over the activities of budget-financed and state-run institutions.

Federal state supervision over the activities of non-profit institutions shall be exercised by an authorised federal executive body according to the scope of authority thereof in the procedure established by the Government of the Russian Federation.

The provisions of Federal Law No. 294-FZ of December 26, 2008 on the Protection of Legal Entities' and Individual Entrepreneurs' Rights During State Control (Supervision) and Municipal Control shall apply to the relations connected with the exercise of the federal state supervision over the activities of non-profit organisations and holding inspections of non-profit organisations, subject to the specifics of organising and holding the extraordinary inspections cited in Items 4.2 - 4.6 of this article.

4.2.	The grounds for holding an extraordinary inspection of a non-profit organisation shall be seen the receipt by an authorised body of a statement of the election committee concerning holding an inspection of a in compliance with Item 4 of Article 35 of Federal Law No. 95-FZ of July 11, 2001 on Political Parties and Item 13 of Article 59 of Federal Law on the Basic Guarantees of Election Rights and of the Right to Participate in a Referendum of Citizens of the Russian Federation.

4.3.	An extraordinary inspection for the reasons cited in Item 4.2 of this article may be held by the authorised body immediately, with the body of the prosecutor's office to be notified thereof in the procedure established by Part 12 of Article 10 of Federal Law No. 294-FZ of December 26, 2008 on the Protection of Legal Entities' and Individual Entrepreneurs' Rights During State Control (Supervision) and Municipal Control.

Information on changes:

4.4.	It is not permitted to notify a non-profit organisation in advance of an extraordinary inspection for the reason cited in Item 4.2 of this Article.

4.5.	Planned inspections of a non-profit organisation exercising the functions of a foreign agent shall be held at the most once a year.

4.6.	As a ground for holding an extraordinary inspection of a non-profit organisation exercising the functions of a foreign agent shall be deemed the following:

1)	expiry of the time period for removal of a violation which is fixed in a warning of the authorized body earlier given to the non-profit organisation exercising the functions of a foreign agent;

2)	receiving by an authorised body of appeals and applications of individuals and legal entities, information from mass media on facts showing that in the activities exercised by the non-profit organisation exercising the functions of a foreign agent there are signs of extremism;

3)	receiving by an authorised body information from the state bodies and local authorities about violation by the non-profit organisation exercising the functions of a foreign agent of the legislation of the Russian Federation on its activities;

4)	the availability of the order (instruction) of the head of the authorised body issued on the basis of the prosecutor's demand to hold an extraordinary inspection within the framework of supervision over the observance of laws subject to the materials and appeals received by the organs of the prosecutor's office.

5.	In respect of a non-profit organisation, an authorised body and the officials thereof are entitled to carry out the following in the procedure established by the legislation of the Russian Federation:

1)	to request the governing bodies of the non-profit organisation for the constituent documents thereof, except for documents containing information which may be obtained in accordance with Subitem 2 of this Item;

2)	to obtain on demand information on the financial and economic activities of non-profit organisations from the bodies in charge of state statistics, the federal executive body authorised to exercise control and supervision in the area of taxes and fees, and from other bodies of state control and supervision, as well as from credit and other financial organisations;

3)	to send its representatives for participation in the events held by the non-profit organisation;

4)	conduct verifications of the conformity of the activity of a nonprofit organisation, including with regard to the spending of monetary means and the use of other property, to the purposes stipulated by its constituent documents. Such inspections may be held in respect of a structural unit of a foreign non-profit non-governmental organisation, except for the structural units of a foreign non-governmental organisation which are immune from the cited actions;

5)	in the event of detecting a breach of the legislation of the Russian Federation or in the event of committing by the non-profit organisation actions that are at variance with the goals provided by the constituent documents thereof, to issue a written warning thereto with an indication of the breach made and the time period for elimination thereof constituting at least a month. The warning issued to a non-profit organisation may be appealed against with a superior body or court.

6)	to suspend by its decision for a term of at most six months the activities of a non-profit organisation exercising the functions of a foreign agent that has not filed an application for its inclusion in the register of non-profit organisations exercising the functions of a foreign agent, which is provided for by Item 10 of Article 13.1 of this Federal Law. The decision on suspending the activities of such non-profit organisation may be appealed against with a superior body or court.

5.1.	Control over the activities of budget-financed and government institutions shall be exercised by:

1)	the federal executive power bodies exercising the founder's functions and authority - in respect of budget-financed and government institutions;

2)	in the procedure established by the supreme executive state power body of a constituent entity of the Russian Federation - in respect of budget-financed and government institutions of the constituent entity of the Russian Federation;

3)	in the procedure established by the local administration of a municipal entity - in respect of municipal budget-financed and government institutions.

5.2.	Control over the activities of the government and budget-financed institutions subordinate to the federal state power bodies (state bodies), where military service or service equated to it is provided for by law, shall be exercised subject to the requirements of the legislation of the Russian Federation on the protection of state secrets.

6.	In the event of detecting a breach of the legislation of the Russian Federation or committing by an affiliate or a representative office of a foreign non-profit non-governmental organisation actions contravening the declared goals and tasks, the authorised body shall be entitled to issue to the head of the appropriate structural subdivision of the foreign non-profit non-governmental organisation a written warning with an indication of the breach made and the time period for elimination thereof constituting at least a month. A warning issued to the head of the appropriate structural subdivision of a foreign non-profit non-governmental organisation may be appealed against with a superior body or court.

6.1.	In the event of suspending the activities of the non-profit organisation cited in Subitem 6 of Item 5 of this article, the rights thereof as of the founder of mass media shall be suspended, it shall be forbidden to hold mass events and to exercise public activities, as well as to use bank deposits, except for the settlements related to its economic activities and labour contracts, compensation for losses caused by its actions, payment of taxes, fees and fines.

If within the time period while the activities of the non-profit organisation cited in Paragraph One of this item are suspended, it shall file with an authorised body an application for its inclusion in the register of non-profit organisations exercising the functions of a foreign agent provided by Item 10 of Article 13.1 of this Federal Law, such non-profit organisation shall resume its activities as from the date when it is included in the cited register.

7.	Non-profit organisations shall be obliged to inform the authorized body of amending the data indicated in Item 1 of Article 5 of the Federal Law on State Registration of Legal Entities and Individual Businessmen, except for the information on obtained licences, within three days as of the date of occurrence of such amendments and to submit the appropriate documents for rendering a decision on their sending to the registering body. A decision on sending the appropriate documents to the registering body shall be rendered in the same procedure and at the same time as a decision on state registration. With this, a list and form of the documents that are required for making such amendments shall be determined by the authorized federal executive body.

A non-profit organisation intending after its state registration to exercise its activities as a non-profit organisation exercising the functions of a foreign agent is bound before starting such activities to file with the authorised body an application for its inclusion in the register of non-profit organisations exercising the functions of a foreign agent provided for by Item 10 of Article 13.1 of this Federal Law.

The authorized executive body shall include a non-profit organization exercising the functions of a foreign agent into the register of organisation exercising the functions of a foreign agent, which failed to submit an application for its inclusion into in the register of non-profit organisations exercising the functions of a foreign agent according to Item 10 of Article 13.1 of this Federal Law

Decision on inclusion of such non-profit organization into the register of organisation exercising the functions of a foreign agent, may be appealed to court.

8.	In the event of failure of an affiliate or a representative office of a foreign non-profit non-governmental organisation to present at the established time the information provided for by Item 4 of this Article, the appropriate structural subdivision of the foreign non-profit non-governmental organisation may be excluded from the register of affiliates and representative offices of international organisations and foreign non-profit non-governmental organisations on the basis of the authorized body's decision.

9.	If the activities of an affiliate or representative office of a foreign non-profit non-governmental organisation do not comply with the goals stated in the notification, as well as with the data presented in compliance with Item 4 of this Article, such structural subdivision may be excluded from the register of affiliates and representative offices of international organisations and foreign non-profit non-governmental organisations on the basis of a decision of the authorised body.

10.	A repeated failure of a non-profit organisation to present at the established time the data provided for by this Article shall serve as a ground for filing by the authorised body or by a territorial body thereof an application for liquidation of this non-profit organisation.

11.	The authorized body shall render a decision on the exclusion of an affiliate or representative office of a foreign non-profit nongovernmental organisation from the register in connection with liquidation of the appropriate foreign non-profit non-governmental organisation.

12.	The authorised body shall send to a structural subdivision of a foreign non-profit non-governmental organisation a reasoned decision in writing to prohibit implementation on the territory of the Russian Federation of the programme, declared for implementation on the territory of the Russian Federation, or of its part. The structural subdivision of a foreign non-profit non-governmental organisation that has received the said decision shall be obliged to terminate its activities connected with implementation of this programme, insofar as it is indicated in the decision. A failure to execute the said decision shall entail exclusion of the appropriate affiliate or representative office of the foreign non-profit non-governmental organisation from the register and liquidation of the branch of the foreign non-profit non-governmental organisation.

13.	For the purpose of protection of the fundamentals of the constitutional system, morals, health, rights and legitimate interests of other persons, ensuring the defence of the country and security of the State, the authorised body shall be entitled to issue to a structural subdivision of a foreign non-profit non-governmental organisation a reasoned decision in writing prohibiting allocation of monetary funds and provision of other property to certain recipients of the said funds and other property.

14.	The federal bodies charged with the exercise of fiscal control, the federal executive body authorised with respect to control and supervision in the area of taxes and fees shall establish the compliance of spending monetary funds and using other property by non-profit organisations with the aims provided for by the constituent documents thereof, and by affiliates and representative offices of foreign non-profit non-governmental organisations with the declared goals and tasks, and shall report the results to the body that has decided on registration of the appropriate non-profit organisation and on the inclusion into the register of the affiliate or representative office of the foreign non-profit non-governmental organisation and in respect of budget-financed institutions - to the appropriate bodies exercising the founder's functions and authority.

14.1. The federal executive power body authorized to exercise the functions of resistance to legalization (laundering) of incomes derived illegally and to financing of terrorism shall analyse the information about operations of public associations received on the basis of Federal Law No. 115-FZ of August 7, 2001 on Countering the Legalisation of Illegal Earnings (Money Laundering) and the Financing of Terrorism and, where there are grounds to believe that the cited information is incomplete and/or unreliable or that a public association does not satisfy or does not satisfy in full the requirements of the legislation of the Russian Federation, shall notify of it the body that has adopted the decision on the state registration of this public association either by request of the cited body or in its own initiative.

15.	A foreign non-profit non-governmental organisation shall be entitled to appeal against actions (omission to act) of state bodies with court at the location of the state body whose actions (omission to act) are appealed against.

Chapter VII. Final Provisions

Article 33. Responsibility of Non-profit Organisation

A non-profit organisation, in case of the violation of the present Federal Law, shall bear responsibility in accordance with the legislation of the Russian Federation.

Article 34. Entry into Force of the Present Federal Law

1. The present Federal Law shall enter into force from the day of its official publication.

2. To recommend the President of the Russian Federation and assign the Government of the Russian Federation to bring their legal acts in conformity with the present Federal Law.

President of the Russian Federation	Boris Yeltsin

Moscow, the Kremlin