Classification of legal entities is carried out in accordance with the Civil Code. There are three main criteria for dividing.
Thus, the classification of legal entities is made in accordance with the objectives of creating an organization. Important in this case is the form of the enterprise.
Thus, there is a category of "commerciallegal entities ". This group includes those organizations whose purpose is to extract profit through the implementation of any activity that does not contravene legislation.
There are also "non-commercial legal entities". These enterprises do not consider the extraction of income as the main goal and, accordingly, do not distribute profits among the participants.
It should be noted that the abovethe classification of legal entities is to some extent conditional. This "conditionality" is justified by separate provisions of the law. For example, non-profit organizations are permitted to engage in entrepreneurial activities if the legislator's requirement is met, in accordance with which the activities of the enterprise correspond to the purpose of its creation.
This division determines the formation of enterprises, the forms of which will be directly provided for by the Civil Code.
Classification of legal entities is also carried out onbased on the legal regime of their property. So, there are subjects that have the right to operative management, property, economic management. It should be noted that a number of educational, cultural and other institutions (educational institutions, museums, theaters and others) have the right to independently dispose of revenues that are derived from entrepreneurial activities permitted by law.
Separation of enterprises in accordance withproperty position and the objectives of the activity has an important practical value. So, commercial organizations are given general legal capacity. This means that these enterprises are allowed to engage in any kind of entrepreneurial activity, which is not prohibited by law. In this case, the founders of any organization may be subject to restrictions on the production of certain activities or a complete list of data of its types, which is fixed in the relevant documents. Certain types of activities can be carried out only on the basis of special permits - licenses. Thus, an organization in whose constitutive acts does not contain a complete list and there are no prohibitions can request the granting of a license. The enterprise can not be refused permission in this case on the grounds that this type of activity is not contained in its charter.
Non-profit organizations, unitary enterprisesand other institutions that carry out activities of a specific nature (insurance companies, banks and others) can perform only those activities that are consistent with the goals of their formation. In addition, all entities that are entitled to operational management or economic management can exercise their rights only within the law, the assignment of the owner or the objectives of the activity in accordance with the purpose of the property.
Separation of legal entities is also carried outdepending on whether the participants (founders) retain any rights in relation to the property of the formed organization. In accordance with this criterion, four groups of enterprises are distinguished:
