All organizations can be divided into 2 categories: commercial and non-profit. The main goal of creating and operating commercial organizations is to make a profit. For non-profit organizations - profit is not important goal.

Types of commercial organizations according to civil law:

Limited liability companies;

Municipal and state unitary enterprises;

Features of each type:

Partnerships (general) are commercial organizations that are created on the basis of a special constituent agreement. Entrepreneurial activities in general partnerships are carried out on behalf of the partnership. All participants of the partnership bear property liability for the activities of this commercial organization. Losses and profits are distributed between each participant in proportion to his contribution.

Production cooperatives are commercial organizations that operate on the basis of the personal desires of citizens, with the aim of conducting joint economic or production activities. Each member of the cooperative must personally participate in economic or production activities. The responsibility of each member is subsidiary. The governing body is a meeting of members of the cooperative.

A limited liability company is an organization in which the authorized capital is divided into shares between the founders according to the profit between the participants of the LLC is distributed according to their shares. Participants are not responsible for the debts and obligations of their organization. The highest governing body of an LLC is the meeting of its participants.

Unitary enterprises are commercial organizations that do not have the right to dispose of property assigned to them by the owner. A unitary enterprise cannot be divided between participants. The owner of the property of such an enterprise is the state or municipal service. The governing body is the manager appointed by the owner of the enterprise.

Partnerships (limited partnerships) are commercial organizations in which participants are liable for the obligations and debts of the enterprise with their property. In a limited partnership, unlike a general partnership, there are multiple investors who bear the risk of loss.

A company with additional liability is a company founded by one or more founders. The ALC is divided among the participants into shares, which are defined in the constituent documents. ODO bears 2 types of responsibility:

* the company itself in the amount of the established fund;

* each (according to contributions).

A joint stock company is an organization in which the authorized capital is divided into an equal number of shares, which certify the rights of the participant in relation to the company. Meeting of shareholders - main body management. The number of votes that each shareholder has is distributed in proportion to the number of shares purchased. Profits are also divided in proportion to the number of shares. Joint stock companies in which shares can be sold not only to shareholders are called open companies. Joint stock companies in which shares cannot be sold without the prior consent of shareholders are called closed ones.

Registration of commercial organizations takes place in the registration authorities. In this case, the specifics of registration and creation of organizations must be taken into account.

According to the Civil Code of the Russian Federation, all legal entities are divided into commercial and non-commercial. Commercial legal entities have profit-making as the main purpose of their activities. Non-profit legal entities do not have the main goal of making profit and do not distribute it among participants.

Civil law defines commercial legal entities as:

1) general partnerships;

2) limited partnerships (limited partnerships);

3) limited liability companies;

4) companies with additional liability;

5) joint stock companies;

6) production cooperatives;

7) state and municipal unitary enterprises.

A general partnership is created by participants on the basis of a constituent agreement. General partners carry out entrepreneurial activities on behalf of the partnership and bear joint and several full liability for its debts with all their property. The procedure for managing the partnership is determined by agreement of the private owners (partners). The profits and losses of a general partnership are distributed among its participants in proportion to their shares in the joint capital, unless otherwise provided by the constituent agreement or other agreement of the participants.

In a limited partnership, the general partners are liable for the obligations of the partnership with their property and participate in the entrepreneurial activities of the partnership. Along with general partners, a limited partnership has one or more participant-contributors (limited partners), who bear the risk of losses associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the partnership’s business activities. You can be a general partner in only one general partnership or only in one limited partnership. Management of the activities of a limited partnership is carried out by general partners according to the rules of management in a general partnership.

A limited liability company (LLC) is the most common type of commercial organization. A limited liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. Participants in a limited liability company distribute profits among themselves in proportion to the shares contributed to the authorized capital. LLC participants are not liable for the Company's obligations. The property liability of an LLC is limited to the amount authorized capital. The supreme body of a limited liability company is the general meeting of its participants.

An additional liability company (ALS) is a company established by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. The liability of an ODO is higher than that of an LLC. For the obligations of an ALC, not only the company itself is liable in the amount of the authorized capital, but also the participants - with their property in the same multiple of the value of their contributions.

A joint stock company (JSC) is a legal entity whose authorized capital is divided into a certain number of shares of equal value, certifying the obligatory rights of the company's participants in relation to the company. A joint stock company owns separate property, which is accounted for on its independent balance sheet, and can, in its own name, acquire and exercise property and personal non-property rights, and be a plaintiff and defendant in court. The supreme governing body of a joint stock company is the general meeting of shareholders. A JSC participant has the number of votes at a meeting of shareholders in proportion to the number of shares held. Profit is also distributed among shareholders in proportion to the number of shares. There are two types of joint stock companies: open (OJSC) and closed (CJSC). In an OJSC, shares can be freely sold by participants to each other or to other persons. In a closed joint stock company, shares cannot be sold without the consent of other shareholders, and shares are distributed only among its founders or other predetermined circle of persons. JSCs whose founders are, in cases established by federal laws, the Russian Federation, a subject of the Russian Federation or a municipal entity, can only be open. In a company with more than 50 shareholders, a board of directors (supervisory board) is created.

A production cooperative (artel) is a voluntary association of citizens on the basis of membership for the implementation of joint production or other economic activity, based on the personal participation of its members and the pooling of property shares by its members. Members of a production cooperative bear subsidiary liability for the obligations of the cooperative in the amount and manner prescribed by the law on production cooperatives. Property owned by a production cooperative is divided into shares of its members in accordance with the charter of the cooperative. The cooperative does not have the right to issue shares. A member of a cooperative has one vote when making decisions by the highest governing body - the general meeting of members of the cooperative.

A unitary enterprise is a commercial organization that is not vested with the right of ownership to the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The property of a state or municipal unitary enterprise (SUE and MUP) is respectively in state or municipal ownership and belongs to such an enterprise with the right of economic management or operational management. The management body of a unitary enterprise is the manager, who is appointed by the owner of the property or a body authorized by the owner and is accountable to him. A unitary enterprise is liable for its obligations with all its property. A unitary enterprise is not liable for the obligations of the owner of its property.

Non-profit organizations are those that do not have as their main goal making a profit and do not distribute it among participants. They are subjects of commercial law because they can engage in trading activities to achieve their statutory objectives without the purpose of making a profit. Non-profit legal entities include:

1) consumer cooperatives;

2) public and religious organizations(associations);

4) institutions;

5) associations legal entities(associations and unions).

A consumer cooperative is a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of the participants, carried out through the pooling of property shares by its members. Income received by a consumer cooperative from business activities carried out by the cooperative is distributed among its members. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations to the extent of the unpaid portion of the additional contribution of each member of the cooperative.

The Foundation is a non-membership non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially beneficial goals. The property transferred to the foundation by its founders is the property of the foundation. The founders are not liable for the obligations of the fund they created, and the fund is not liable for the obligations of its founders. The Foundation has the right to engage in entrepreneurial activities necessary to achieve the socially beneficial goals for which the Foundation was created, and in accordance with these goals. To carry out entrepreneurial activities, foundations have the right to create business companies or participate in them.

Institutions-organizations created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part. The institution is responsible for its obligations with the funds at its disposal. If they are insufficient, the owner of the relevant property bears subsidiary liability for his obligations.

Associations and unions are associations of commercial and other organizations for the purpose of coordinating their business activities, as well as representing and protecting common property interests. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations in the amount and in the manner provided for by the constituent documents of the association.

What are commercial and non-profit organizations?

Commercial and non-profit organizations are essentially legal entities, thus being divided depending on the purposes of their creation. The first set their goal to receive profit from commercial activities and distribute it among the participants of the enterprise. The latter can also engage in business, but the profit in this case is spent on the purposes for which the legal entity was created and therefore cannot be distributed among its participants.

The activities of non-profit organizations are usually aimed at achieving social, educational, charitable, scientific and cultural goals, developing sports and meeting other needs of citizens.

Commercial and non-profit organizations. Forms.

The list of forms (types) of commercial organizations is exhaustive and enshrined in the Civil Code of Russia. These include:

Business partnerships and societies. They are commercial organizations whose authorized capital is divided into contributions from participants.

Business partnerships are created in the forms of general partnership, as well as limited partnership. Members of the partnership have the right to participate in the activities of the organization. Profit is divided in proportion to shares. All participants in a general partnership are equal. They risk their property. A limited partnership is understood as a partnership in which, in addition to the participants carrying out activities aimed at making a profit on behalf of the partnership, who are liable for the obligations of the partnership with their own property, there is at least one who risks property, within the amount of the contribution, and does not take part in the implementation of the business. .

Production cooperatives.

Commercial organizations, which are associations of citizens on a voluntary basis, functioning for the purpose of joint production and other economic activities on the basis of membership. The property is formed from the shares of the members of the cooperative.

The list of non-profit organizations may be supplemented. Non-profit organizations are created in the form of: religious and public associations and organizations, consumer cooperatives, institutions, non-profit partnerships, associations and unions, foundations, etc.

The activities of non-profit organizations are limited (charter and constituent agreement), they are directly stated in them and cannot go beyond their limits.

Commercial and non-profit organizations are considered created from the moment of state registration. registration. At the same time, non-profit organizations operate without restrictions on the duration of their activities and subsequent re-registration is not required.

Modern life encourages us to strive for own business. But working alone is not as profitable and promising as working together. Therefore, like-minded people unite in organizations to do business together. Moreover, not only individual businessmen, but also entire economic entities unite for mutually beneficial work.

commercial organization- is a legal entity with characteristic features, the main goal of which is to earn profit. The main feature of such an organization is precisely the purpose of the work - to make a profit. Although there are other signs inherent different forms commercial structures, which will be discussed in detail in this article.

Common features of commercial organizations

All private firms, regardless of their form, have common characteristics:

Obtaining benefits, that is, income that exceeds expenses;

General creation system according to current laws, since a commercial organization is precisely a legal entity with all the ensuing rules;

Profits are always divided among those who own the organization;

Availability of common property with which the company is liable for its obligations according to the law;

The ability to exercise one’s rights, obligations, and represent interests in judicial authorities on one’s own behalf;

Financial independence.

Forms of commercial organizations

The form of further organization is chosen depending on what tasks the ideological inspirer of the creation of a private company sets for himself. Features of economic development and the formation of civic consciousness contributed to the emergence of many various forms commercial organizations. They are grouped into appropriate groups according to certain characteristics. And these groups, in turn, are also divided into subgroups.

Probably, many of us very often came across such definitions as LLC, OJSC, JSC, etc., as well as partnerships, production cooperatives, farms, unitary enterprises, and so on. Each group has a specific set of rights and responsibilities and directly depends on their industry affiliation.

Rights are inseparable from responsibilities

So, a commercial organization is a structure that unites both individual people (founders) and business structures. According to organizational and legal characteristics, all commercial firms can be divided into two large groups:

Unitary enterprises (municipal or state subordination);

Corporations.

The first group is less common. It should be noted that the rights of commercial organizations of this type are very limited. This legal entity cannot dispose of property transferred to it from the owners. And the owners, in turn, do not have corporate powers to interfere in the management of the structure. Concepts such as shares, shares, deposits are not applicable at all in this case. That is, the appointed director or general manager manages the enterprise using someone else's property. And the owners themselves can count on a certain profit. But they do not make any production decisions and in no way can influence the results of the unitary enterprise’s activities.

The second option is more common. It is characterized by the presence of founders who have the corporate right to manage the company.

Corporations in different types

So, corporations involve such management of a commercial organization when the founders are endowed with broad rights and are even part of the higher authorities enterprise management. Corporations are divided into three main structures:

Business societies and partnerships;

Cooperatives (exclusively production and nothing else);

Farms (also called peasant farms).

Economic societies can also be completely different. Although they have one common feature - they combine the capital of several persons who are jointly responsible for the work of the company. Previously, there were many types of business entities. But legislators decided to combine them under three general forms. Today it is an LLC (a company with limited opportunity), JSC (joint stock company) and company with additional liability.

What is the difference between LLC and JSC

When a commercial organization is an LLC, then everyone who is part of it as owners has a share of the authorized capital formed from the contributions of the founders. All limited liability companies have common features:

The amount of authorized capital starts from 10 thousand rubles;

The liability of each founder is proportional to the amount of his contribution to the main charter;

The number of participants cannot be more than 50;

The rights and obligations of participants are prescribed in the corporate agreement and the charter.

And when the authorized capital is divided into shares, the participants are responsible for losses only in the amount of the shares they have, then there can be any number of such members of the enterprise. And they are called shareholders. This is the main difference between JSCs (joint stock companies). Such a commercial structure can be public or non-public. That is, shares are placed using an open or closed method. And the form of management is the meeting of shareholders. It is mandatory to create a board of directors consisting of at least 5 shareholders. In an LLC, it is not necessary to create such a structure, and there is no strict rule on the number of participants in the structure.

Economic partnership and production cooperatives

A commercial organization is a structure, as we have already said, that unites like-minded people with the common goal of making a profit. If we are talking about a business partnership, then two forms of such a structure are allowed - a general partnership and a limited partnership. The second formation is distinguished only by the fact that some members of the organization - individuals, do not have the right to participate in the management of the organization, but are only investors. They simply receive a profit from the deposit for replenishing the pooled capital with their own funds.

Production cooperatives are not popular. With this type of commercial association, management must be carried out by all participants, moreover, in a composition exceeding five members of the organization. They are personally responsible for their own property and for the debts of their company.

Agricultural business sectors

The name speaks for itself that the field of activity of such an organization as a peasant farm is the rural industry. A farm enterprise can be created either by one owner alone or by uniting with others.

Moreover, he cannot afford to join a number of such associations. Character traits this form of commercial structure:

All members must be directly involved in the affairs of the firm;

Farmers themselves can be members of this structure;

There are other responsibilities of each farmer, prescribed and enshrined in the charter;

The company acquires its material assets, equipment and consumables with the joint money of each member of the farm.

State commercial organization

The state also has the right to engage in commerce, benefiting from its work. It's about about a unitary enterprise. This type of commercial organization is a structure that is very limited in its rights to property. Because he does not own his own equipment and premises, but only uses it all for work. A unitary enterprise allows for both municipal and state subordination, but has general signs. Let's list them:

Has a certain legal capacity;

Uses someone else's property only as a tenant;

Participates in civil circulation.

A unitary enterprise is headed by a director or general director. It is he who is responsible for all decisions as the sole leader. Collective leadership does not exist in this form.

Commercial subsidiaries

There are also commercial legal organizations such as “subsidiaries”. A subsidiary business company is not responsible for the debts of the parent company, but is jointly and severally liable for all those transactions that are entrusted to it. And the main enterprise has the right to assign tasks to its “subsidiaries”, drawing up tasks for the future and current plans. The relationship between this dominant structure and its subsidiaries is reflected in the relevant documents, which spell out the rights and obligations of the parties. There is also such a thing as a dependent economic company. It depends on another organization having:

20% of the authorized capital of a limited liability company.

And if an enterprise acquired 20 percent of voting shares or began to own 20% of the authorized capital, according to the law it must publish this information.

Which is better - individual entrepreneur or LLC?

For those who want to create their own business, many books have been written, lectures and seminars are held. But a common question was and remains: what exactly to open - IP ( individual entrepreneurship) or LLC? It is no coincidence that some people choose the first option. Because opening an individual entrepreneur does not require a lot of time and large financial investments. Moreover, for beginners it is important that fines and taxes are small. Because no one is immune from mistakes and low profitability. And reporting for individual entrepreneurs is much simpler. In addition, managing your own money is easy and pleasant. There are also disadvantages, including:

The risk of losing the property of an individual entrepreneur due to unfulfilled obligations;

The types of activities of individual entrepreneurs are limited;

Interest must be paid in Pension Fund.

An LLC has other pros and cons. Among the advantages is that there is no risk of losing money and property if you are just one of the founders, because the organization itself is responsible for debts, and not individual. Another plus is that the possibilities of such a reputable organization are much wider. The LLC can even be sold as unnecessary. And the LLC does not pay contributions to the Pension Fund if for some reason it suspends its activities. And the cons:

More complex and lengthy registration procedure;

Strict requirements for authorized capital;

Special rules for withdrawing earned funds;

Complex financial reporting;

High fines.

As is the form, so are the finances

Each commercial company creates a set of financial relations that allow it to solve social and production issues through the use of its own funds. The finances of commercial organizations depend on their legal form. For example, the state form in to a greater extent depends on the infusion of budget funds. Many unitary enterprises receive government subsidies, thus minimizing the risk of bankruptcy. Whereas organizations do not state form property rely more on their own strength.

Their budget is formed, as a rule, thanks to the investments of the founders. However, commercial and non-profit organizations can count on budget injections. Although now is the time when state-owned unitary enterprises are increasingly relying on other sources of financing, as budget injections are being reduced. The state thus encourages enterprises to think more about effective use own capabilities, searching for new sources of income, reducing expenses. Such sources can be interest and dividends on securities, income from transactions with currency and foreign exchange values, expansion of the service sector, and the introduction of competitive ideas.

Financial features by industry

On financial situation Firms are largely influenced by industry affiliation. For example, financial commercial organizations, as industries with great financial risk, are required to have a sufficient financial foundation, additional cash reserves, and insurance. We are talking about credit institutions and insurance companies. Commercial firms with low profitability are considered to be agricultural and, oddly enough, utility and resource supply enterprises. Therefore, the law limits the ability of these firms to supplement their funding sources by issuing securities. Increased tariffs for social insurance from accidents at work and occupational diseases Legislators also require from those industries in which there is an increased risk of occupational “sores” and injuries - coal mining, gas, chemical and oil industries. Even the scale of the commercial firm itself is influenced by industry factors.

When organizing commercial activities, it is necessary to take into account that large-scale enterprises have mechanical engineering, shipbuilding and ship repair, metallurgical plants, in a word, almost all heavy industry. And trade and consumer services are realized through small and medium business, often without requiring large scales. That is, depending on the specific industry, requirements are formed for the organizational and legal form of a commercial structure and, accordingly, for its financial mechanism.

Any form, but the essence is the same

Thus, the organizational forms of commercial organizations are very diverse. And this is good. Depending on your goals and objectives, your field of activity and creative ideas, you can choose the most suitable option. And from the right choice successful operation will depend. However, success consists of many factors, but that’s another story.

A commercial organization is an organization whose main activity is aimed at generating profit, which is distributed among all participants.

Commercial structures are defined in a strict organizational and legal form.

general characteristics

Each participant, also called the founder, has certain rights; he can:

• take part in the affairs of the organization;
• receive any information he is interested in about the activities of the enterprise;
• take part in income distribution;
• claim your share of the property during .

Such organizations are characterized by the following functional characteristics:

• availability of own or rented property;
• pooling the capital of participants in order to increase and grow financial profits;
• combining the knowledge and experience of participants.

All types of commercial structures have these characteristics, with the exception that they differ significantly in their organizational base.

Their main activity is trade, namely the sale of goods and services. At the same time, they are often involved in providing all the necessary material resources, and also carry out trade and intermediary activities. Commercial firms are not directly involved in the production of the goods themselves; this function is characterized by entrepreneurial organizations.

The main goal of a commercial organization is to make a profit.

To achieve this goal, legal entities are engaged in the production of products that meet demand and are able to compete in the market for goods and services. For the same purpose, they provide their participants favorable conditions for productive activities.

The tasks that such a legal entity sets itself. person are determined by the amount of financial resources available and at disposal, the interests of the owner and other factors.

Classification

According to the degree of responsibility and organizational and legal form, all commercial structures are divided into four main types, each of which in turn is divided into several more groups:

• Business partnerships (authorized capital consists of contributions from the founders, who bear full responsibility for the organization’s property).
• Business companies (authorized capital consists of contributions from founders who do not bear full responsibility for the property).
• (association of participants on a voluntary basis).
• Unitary enterprises (created by the state, do not have ownership rights to property, authorized capital - budget funds).

Business partnerships have distinctive feature– all members bear responsibility and risk for all property that belongs to the organization.

There are two types:

• – full responsibility of all members is assumed;
• – not all participants bear full responsibility.

Any partnership is built on the basis of trust of the participants, each of whom risks not only his own contributions. Without a trust relationship, no such association can exist.

Participants in a business company bear responsibility and risk only to the extent of their personal contribution. Their types:

• limited liability company - LLC (capital is divided into contributions of participants who do not take personal part in the affairs);
• company with additional liability (capital consists of shares of participants who bear additional liability for the debts of the enterprise in the amount of their own contribution);
• joint-stock companies - JSC (capital consists of shares, shareholders are not responsible for property, but take risks within the limits of their own shares).

Joint stock companies are currently the most popular form of existence of commercial organizations. They are open and closed:

• Closed joint-stock companies (JSC) distribute shares within their organization among the founders.
• OJSC (PJSC) distribute shares through public subscription.

To see which organizational and legal forms are best suited for business, watch the following video:

Financial resources

The creation of such organizations occurs at the expense of funds authorized capital, which is formed from contributions of founders and participants.

The financial sources of commercial firms in the course of their activities are:

• Revenue received from services, goods and works. Its increase is an indicator of the financial growth of the enterprise. Revenue growth occurs as a result of an increase in the volume of products or services produced, as well as due to an increase in tariffs.
• Sale of property. By various reasons An organization can sell off its equipment.
• Cash savings, this also includes reserve savings.
• Income not related to revenue, non-operating income, provision of funds for a certain time at interest. This may include interest on deposits, loans, credits, rental income, fines and penalties received as a result of joint activities with other companies.
• Income from participation in the financial market.
• Funds from the budget. For example, in the form of subsidies, investments, payment of government orders.
• Proceeds from parent companies.
• A small percentage of cash sources are gratuitous receipts.

The majority of finance is generated by sales revenue, and budget revenues have a relatively small percentage.

Constituent documents

Any legal entity carries out its functions on the basis of constituent documents. Each type of commercial organization has its own set of documents, it depends on the organizational and legal form.

Constituent documentation contains information about the name of the enterprise, its location and the procedure for managing its activities. These three components characterize and identify a legal entity.

The main documents are considered to be and. Limited Liability Company and unitary enterprise act on the basis of the charter, but also include other types of documentation:

• state registration certificate;
• tax registration certificate;
• articles of incorporation (agreement between the participants on the creation of this company);
• agreement on the rights of founders;
• list of founders;
• protocols, decisions, orders, etc.

Joint-stock companies carry out their functions on the basis of the same documents, to which a register of shareholders is added instead of a list of founders.

Particular attention is paid to the method and conditions of storage of documentation; close attention is paid to this during audits. And not surprisingly, its loss deprives a legal entity of legal capacity. An official is responsible for the safety of documents - usually the general director or special substructures - department documentation support, For example.

Documents are stored in sealed safes and metal cabinets and are issued strictly against receipt.

The storage periods for documentation are established by regulations, according to which each document has its own statute of limitations. The only exceptions are some papers that must be kept forever.

The law strictly prohibits the destruction of documents with an unexpired statute of limitations, as well as the storage of those whose expiration date has already expired. This entails administrative responsibility.

Differences from non-profit organizations

IN Russian Federation There are two types of legal entities. These are commercial and . If the result of a company's activities is not the generation of income, then it is called non-profit.

Although there are some similarities, these forms differ significantly in goals and objectives and not only in them. The first and main difference is in the goals. The purpose of commercial legal entities is to make a profit and improve the livelihoods of their founders. Non-profits act in other interests. Their tasks are related to socially useful goods and are aimed at solving socially significant problems.

In addition to this main difference, there are a number of others:

• Income distribution. If in a commercial company the profit is distributed among the participants, and the other part goes to the development of their own enterprise, then in non-profit companies the situation is somewhat different. In them, finances are used to achieve the goals specified in the charter.
• Manufactured product. The end product of commercial associations is an individual product that is in demand in the market. Nonprofit firms are interested in producing a product for the public good.
• Employees. Non-profit companies require a staff of people acting on a voluntary basis.
• Financial sources. Financial revenues in non-profit structures are divided into external (state funds) and internal (membership fees, income from deposits, etc.).
• Control. The activities of commercial firms are regulated by the behavior and demand of customers. Non-profits do not operate on the basis of market relations, they are focused on social useful product. They are between market and non-market relations.
• Rights. Commercial organizations do not have strict restrictions rights, they can carry out any activity permitted by law aimed at making a profit. Whereas non-profit structures operate in strict accordance with the statutory goals within their framework.
• Registration authority. Commercial companies are registered in tax authorities, and non-profit ones - in the Ministry of Justice.