Legal nature of income-generating activities of non-profit organizations

Abstract

Purpose
Analyze the concepts of "entrepreneurial activity" and "income-generating activity" in relation to non-profit organizations and correlate them relative to each other.
Work objectives:
analyze the regulatory legal acts regulating entrepreneurial activity and income-generating activities of non-profit organizations; correlate the concepts of "entrepreneurial activity" and "other income-generating activities".
Materials and methods
The work uses a set of scientific research methods. In the course of the research, such general scientific methods as analysis, deduction, analogy, and the dialectical method were used. The theoretical basis of the work consists of the works of Russian scientists devoted to the study of entrepreneurial activity and other income-generating activities.
Results and conclusions
The lack of a fixed concept of "income-generating activity" generates a lot of contradictions, such as determining whether the activities of non-profit organizations correspond to their goals of creation. The legislator provides a wide range of interpretation, highlighting only in general terms this limitation. Therefore, it is possible to interpret in different ways the types of activities that will meet the goals of creation or contradict them. In order to increase the effectiveness of non–profit organizations (hereinafter referred to as NPOs), it is necessary to establish a normative approximate list of acceptable types of activities of a non-profit organization that generate income for it. And since the Civil Code of the Russian Federation and Federal Law No. 7-FZ dated January 12, 1996 "On Non-Profit Organizations" contain a closed list of organizational and legal forms of NPOs, each with its own specific goals, it would be reasonable to determine the permissible types of activities for each organizational and legal form, respectively, according to their goals of creation.