ОСНОВНА (СТАТУТНА) ТА ПІДПРИЄМНИЦЬКА ДІЯЛЬНІСТЬ НЕПІДПРИЄМНИЦЬКИХ ТОВАРИСТВ: ПОНЯТТЯ ТА ЇХ СПІВВІДНОШЕННЯ

Abstract

The modern world is impossible to imagine without the existence of legal entities, as it is a very convenient way to do business. This is due to the fact that such a legal entity carries out activities on its own behalf and is responsible for its own, separate property. The need to study non-profit associations is related to the possibility of their participation in this relationship. Such legal entities have a special legal personality and, in addition to their main statutory activities, may engage in entrepreneurial activities that do not contradict the purpose of their creation, only to ensure their existence. In modern conditions, this fact is important because it provides an opportunity to create a material basis for the main statutory activities of non-profit companies, for more intensive and fruitful implementation of their statutory goals. The need to provide non-profit organizations with the right of a legal entity is justified in different ways: the need for economic activity, material support, participation in trade relations. Thus, it can be unanimously agreed that non-entrepreneurial companies can carry out business activities only to ensure their existence and meet certain altruistic needs of an indefinite circle of persons, or a certain, but only if it is directly permitted by law. The authors considered the peculiarities of business activities by non-entrepreneurial societies to ensure their existence and implementation of the main (statutory) activities, in particular on the example of religious organizations, condominiums. This article concludes that it is necessary to provide for a ban on the distribution of profits from business activities for such companies in special legislation governing their activities.