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How to register a garage cooperative. Main documents of the State Housing Committee. What are the ideas for improving the garage cooperative?

Psample list of documents that a non-profit organization (garage and construction cooperative - GSK) must have

I Statutory and other documents:

1. Certificate of state registration of an organization issued by the Ministry of Justice (for organizations registered before 2006) or the Federal Registration Service (for organizations registered after 2006)

2. Certificate of making a record of the establishment of an organization in the Unified State Register of Legal Entities, issued by the tax authority (USRN).

3. Charter with a registration mark.

4. Certificate of tax registration of the organization, issued by the tax authority.

5. Notice of registration with the Social Insurance Fund of the Russian Federation.

6. Notice of registration with the Compulsory Medical Insurance Fund of the Russian Federation.

7. Notice of registration with the Pension Fund of the Russian Federation.

8. Information letter on registration of an organization in the Statregister of Rosstat(FederalState Statistics Service)

9. Regulations on the Audit Commission (if provided for by the charter)

10. Regulations on membership (if provided for by the charter)

11. Form of the report of the audit commission (if there is such a body, according to the charter)

12. Form of the report of the governing body (if provided for by the charter)

13. Information about the location of the organization (lease agreement or agreement for free use, etc., if the address of the organization’s location is the apartment of one of the founders or a member of the organization, then a letter of guarantee for the provision of the address).

Additionally for member organizations:

1. Applications from citizens and/or legal entities for admission to membership of the organization, and for exclusion from membership of the organization.

2. Protocols of the authorized governing bodies of the organization on the admission or exclusion of citizens and/or legal entities from members of the organization.

3. Sample membership card (if provided by the charter).

4. Protocols of the authorized governing bodies of the organization on the approval of entrance and membership fees of the organization, indicating their size and frequency of payment.

II Protocols (decisions) of governing and executive bodies:

Note: if the governing body consists of one person or legal entity, then a decision is drawn up, if the governing body is collegial, then a protocol is drawn up.

1. Protocol or decision on the creation of an organization.

2. Protocols or decisions on the election or appointment of the governing bodies of the organization.

3. Protocols or decisions on issues that, according to the charter, fall within the exclusive competence of this management body (for example: on priority areas of the organization’s activities).

4. Protocols or decisions of other governing or executive bodies of the organization, which are provided for by the organization’s charter.

5. Minutes of the meeting of the control and audit body of the organization (Audit Commission or auditor, if there is such a body).

6. Minutes of the meeting of the Board of Trustees (if there is such a body)

7. Protocols on the creation of structural units (for example, on the creation of a branch of a public association; on the opening of branches or representative offices of an organization)

Note: Information about branches and representative offices of a non-profit organization must be indicated in the organization's charter.

III Labor documents:

1. Staffing table.

2. Order on approval of the staffing table.

3. An order on the appointment of a chief accountant, in the absence of a chief accountant on staff, an order from the head of the organization to assume the functions of a chief accountant.

4. Orders on personnel and vacations.

5. Applications for employment from full-time employees of the organization.

6. Employment contract with the head of the organization (on the part of the organization signed by one of the founders).

7. Employment contracts with full-time employees of the organization.

8. Personal cards of employees.

9. Other documents.

IV. Civil documents:

1. Agreements with counterparties, acts of completion of work (provision of services) to these agreements, invoices (when applying the general taxation system).

2. Agreements on registration of labor of volunteers and volunteers.

3. Other documents.

V. Accounting and tax reporting

1. Balance sheets (quarterly, annual).

2. Tax returns.

3. Reports submitted to the Social Insurance Fund.

4. Tax and audit reports.

5. Other tax and accounting reporting provided for by current legislation.

If previously only cars and motorcycles were stored in garages, now entrepreneurship is thriving in garages. Various workshops, mini-productions, confectionery shops, furniture production, and even hotels are opened in garages. Let's figure out whether a garage business is so profitable?

Legality of garage business

Garages are different. But, most garages are located in so-called garage cooperatives. Let's look at them here. According to Russian law, the cadastral status of the land on which such a garage stands does not imply the use of the area for any other purposes other than the storage and maintenance of cars and equipment. That is, from the point of view of the law, commercial activity in the garage is prohibited. However, if commercial activity is not prohibited by the Criminal Code, it is permitted. In fact, the complex mechanism for verifying and proving commercial activity in a garage often makes such verifications impossible. Accordingly, regulatory and inspection authorities “turn a blind eye” to running a business in a garage, the main thing is that such a business is legal and legal.

Legalization of a business in a garage - registration of an individual entrepreneur or LLC.

What can you do to make money in the garage?

About 15% of the working population in each region of Russia earn money through various activities in the garage.

However, a business in a garage is a trade; it cannot be considered a full-fledged and highly profitable business.

Fishing is a type of activity carried out with the aim of generating profit in the amount necessary to ensure the livelihood of the entrepreneur and his family.

The garage business is limited by many factors - area, household and operational characteristics. Which are insurmountable, even if the business is extremely profitable. Therefore, as soon as an entrepreneur manages to collect the necessary amount to expand his business, he exchanges the garage for a full-fledged production facility.

It would be a very long article if the editors of the site started listing all the known types of businesses that can be started in a garage. However, do you need it? If there is an entire website dedicated to , the garage space is just enough to sell many of them, which means this business can be called a garage business.

We will describe the directions of the garage business.

1. Cars and motorcycles

The first and most obvious thing you can do in a garage is servicing cars and motorcycles. Repair, washing, installation of additional equipment and interior remodeling. And much more. All this is the most obvious and accessible way to make money in the garage. Even the space itself does not require major alterations.

Also, in the garage you can open any other business production of various things and goods - plastic windows, framing workshops, production of screws and much, much more.

The issue of storing personal cars in big cities is extremely acute.

One of the effective methods of an organized, and most importantly civilized, solution to this problem is the creation of a garage cooperative. Compared to other types of associations on a non-profit basis for our fellow citizens, the organization of a garage and construction cooperative has its own characteristics that must be taken into account at the planning stage of the future GSK. Let's start with step-by-step instructions so that you know the algorithm of your actions, and then we'll move on to consider all the issues in more detail.

• You should start by putting together an initiative group. Here you will need to show your organizational skills in order to interest car owners in the prospects of constructing a garage complex. Future members of the GSK can be united by place of residence or joint work, as well as other consolidating characteristics. The preparation process is not easy and can take quite a long time. It ends with documenting the decision of your initiative group to create a garage cooperative.
• The initiative group is obliged to develop a charter for the garage cooperative. Set out in detail the issues of formation of the cooperative's property, as well as the sources from which financial resources will come. Usually these are fees: entrance and share, in addition, membership, target, etc.
• After you have collected the package of constituent documents, the GSK must be registered and registered with the tax office at the location of registration.
• Before opening a garage cooperative, you will need to open a current account for the association in a bank and personal accounts for members of the GSK so that they can make share contributions.
• Next, you draw up and execute an act of selection and a lease agreement for a plot of land. Collect the documents necessary for this and submit them to the authority that is in charge of land use and urban planning.

Important! The list of such documents may vary depending on the region.

• After you have completed all the constituent documents of the garage cooperative, including the received cadastral passport of the property, you will be given a lease agreement for a plot of land. Register it with the State Registration Service of your region.
• Conclude a contract for the garage cooperative project and its construction with a trusted construction organization. Upon completion of all construction work, draw up agreements for the operation of the GSK between the cooperative and the operating organizations.
• The procedure for registering a garage cooperative involves registering it as the owner of the garages. Prepare all the necessary documents to register ownership of them, submit them to the State Registration Service and obtain the appropriate certificate.
• Important: since many stages of creating and registering a garage cooperative are associated with the development and execution of important documentation, it is better to entrust them to some good law company. By doing so, you will significantly speed up the process and relieve all interested parties of bureaucratic red tape.

Now let’s talk in more detail about some aspects of the creation and functioning of garage construction cooperatives.

What you need to know before organizing a garage cooperative

Garage construction cooperative, or GSK, is one of the types of consumer cooperatives. The main “statute of a garage cooperative,” as the Ukrainian brothers say, is to satisfy the needs of its shareholders for storing personal vehicles.

The Civil Code of the Russian Federation characterizes consumer cooperatives as a non-profit structure. But the law “On Non-Profit Organizations” is not applicable to them (Federal Law No. 7-FZ of 12/1/96, paragraph 3 of Article 1).

Russian civil legislation determines that the legal status of consumer cooperatives, the obligations and rights of their members are regulated by special laws (Civil Code of the Russian Federation, clause 6 of Article 116). But for garage cooperatives, unlike gardening or housing cooperatives, no separate law was adopted. And the Law “On Consumer Cooperation in the Russian Federation” does not apply to GSK (RF Law No. 3085-1 of 6/19/92, Art. 2). In addition to the Civil Code, the Soviet law “On Cooperation in the USSR” No. 8998-XI dated 26/5/88 is used for them. It contains some answers to the most important questions for GSK. For example, paragraph 1 of Article 11 talks about how to register garage cooperatives with a minimum number of organization members: there cannot be less than three people. And paragraph 2 of Article 14 clearly states that the right of a shareholder of a cooperative to participate in decision-making at a general meeting cannot be infringed and made dependent on the size of his monetary or property contribution.

Despite the absence of a special law that would regulate the creation and operation of the GSK, the current regulations make it possible to draw up a comprehensive legal description of the future garage cooperative.

Registration of a garage cooperative, necessary documents

The procedure for registering garage cooperatives is the same as for all other legal entities.

According to the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, the following documents are submitted to the body authorized to carry out registration, that is, the inspection of the Federal Tax Service:

Important: in relation to the application the following is required:

• form N P11001;
• in section of application No. 3, the full data of the shareholders of the cooperative who are members of the board are indicated (clause 4.4 of order No. SAE-3-09/16 of the Federal Tax Service of the Russian Federation dated 1/11/04).

What should the chapters of the charter of a garage cooperative contain?

1. General provisions. This section indicates the full name of the organization, containing an indication of the subject of its activities. Detailed address. It must be stated that a garage cooperative is a legal entity and has all its attributes - an independent balance sheet, the necessary bank accounts, a round seal and a corner stamp, forms and other details.
2. Goals, as well as the subject of the activities of the GSK. Accordingly, the reasons why it was created are stated. The part about the subject of activity describes the means of achieving the main goal. This is the conclusion of all kinds of agreements: for the project of a given garage cooperative, for the construction, installation and connection of utilities, ensuring the life of the organization, its additional functions, etc.
3. Property. All financial issues related to the organization are described, due to which the property of the GSK is formed. It is stated that cooperative funds will be created on the basis of this property, followed by a brief description of them. The size of the entrance fee to the garage cooperative, as well as all other types of contributions and the conditions for their payment are established. Describes what the expenses of a garage cooperative should be. Penalties are determined for late or non-payment of contributions (up to and including exclusion from membership of the garage cooperative). Since the financial issue is very important, we will talk about this in more detail in the next block.
4. Bodies managing the cooperative. Typically these are:
   4.1. The supreme body is the general meeting of members of the State Committee. His competence includes:

• adoption of the Charter and all changes relating to the document;
• determining the amount of contributions and funds;
• admission and exclusion from members of the garage cooperative;
• adoption of cost estimates and balance sheet for the year of the GSK;
• election of the board of the garage cooperative and the audit commission, as well as deprivation of their powers;
• decisions on the reorganization of the company or its liquidation.

4.2. The executive body of the GSK is the board, which is headed by the chairman. The board of the garage cooperative carries out its current functioning:

• organizes the collection and accounting of contributions;
• draws up budget and expense plans;
• maintains lists of organization members;
• prepares and approves the agenda of the general meeting.

4.3. The control body of the GSK is the Audit Commission. Members of the board cannot be members of it. The Audit Commission controls the financial activities of the cooperative.

5. Membership, duties, rights. The chapter describes under what conditions it is possible to join a garage cooperative. The section should also describe all the rights that membership in the garage cooperative provides, namely:

• participation in the management of GSK;
• profit share;
• receiving cooperative payments;
• the ability to leave the garage cooperative at any time and reimbursement of the share contribution;
• unhindered receipt of any information about the activities of GSK;
• receiving a share of property, in addition to the indivisible fund, when the garage cooperative is liquidated, etc.

The chapter must also contain the duties of a member of the cooperative:

• compliance with the provisions of the charter and decisions of the governing bodies;
• compliance with fire safety, technical, sanitary standards and rules for maintaining a garage box;
• fully participate in all types of financial activities of GSK, etc.

Conditions under which exclusion from the cooperative is possible:

• systematic non-payment of contributions;
• violation of the provisions of the charter of the garage construction cooperative and the rules for maintaining a garage box;
• damage to the property of GSK, its activities or reputation.

There should also be provisions on how to voluntarily leave the garage cooperative.

6. Reorganization and liquidation of the company. Affiliation, merger, division, separation or transformation, as well as liquidation of a cooperative must be carried out by a unanimous decision of the General Meeting. The following describes the conditions for the liquidation of a garage cooperative, usually these are:

• decision of the general meeting;
• court order;
• financial insolvency (bankruptcy) of the organization. Then the organizational measures for the liquidation of the GSK must be prescribed.

7. Reporting and accounting in the cooperative. The organization must maintain statistical, operational and accounting records and submit reports on all its activities. Every year an independent audit of the financial activities of GSK must be carried out.

Garage cooperative: how to open a successful financial organization

The source of the property of the GSK, as the standard “garage cooperative statute” states, is the contributions of its shareholders. The Civil Code of the Russian Federation allocates only share and additional contributions. Here are some typical fees that can be written into the charter before creating a garage cooperative.

1. Entry fee to a garage cooperative - financial resources paid by a new member for registration and expenses for completing all documentation for joining the garage cooperative.
2. Membership fee is financial resources contributed by GSK shareholders for the salaries of its employees and other current expenses.
3. Share contribution. It's not necessarily money. You can also contribute securities or other property, including property rights. The assessment of such a contribution must be made by mutual agreement of all shareholders of the cooperative.
4. Additional fee. Funds paid by a member of an organization to cover losses of the cooperative.
5. Target contribution - financial resources allocated by the members of the GSK for the purchase or creation of common garage property or for its modification - replacement, major repairs, modernization. It is the responsibility of the chairman of the garage cooperative to ensure that all these dues are paid on time.

The size of the share contribution should be determined as the quotient of dividing the amount of financial costs for construction (according to the estimate) by the number of car seats. The company's charter must provide for the possibility of changing the size of the share contribution in the course of updating the estimate at different stages of construction.

A feature of the organization of a garage construction cooperative is that the admission of new shareholders is carried out gradually, throughout the entire period of construction of the garages. Therefore, it is convenient to calculate the membership fee according to the following scheme:

1. Calculate the garage cooperative's general operating expenses for the entire year.
2. Divide the sum of all expenses for this estimate by the projected number of car spaces in the public complex and get the annual membership fee for one car space.
3. Determine the size of the annual membership fee in proportion to the number of those declared before joining the garage cooperative, the shareholder for the purchase of places, regardless of the time of entry.

Before the start of operation, all property is the property of the cooperative as a legal entity, but subject to the state. registration of the right to it. But the members of the cooperative themselves do not need to register the transfer of ownership from the very beginning, as the Civil Code obliges in other cases (Civil Code of the Russian Federation, Article 223, paragraph 2). The law establishes that car spaces in a working garage belong to the members of the GSK who have made full share contributions (Civil Code of the Russian Federation, Article 218, paragraph 4). In other words, the property rights of a member of a cooperative are independent of the circumstances of its state. registration. After completion of construction, only common areas remain on the balance sheet of the association. The garage cooperative passes into the status of common shared ownership (Civil Code of the Russian Federation, Art. 244).

The daily activity of garage cooperatives is the operation of garage boxes; it does not pursue the goal of making a profit from it.

But GSKs have the right to engage in entrepreneurial activities.

So how can you register a garage cooperative so that it makes a profit?

Commercial activities may include leasing vacant premises and common areas, providing paid services to vehicle owners for the maintenance and repair of vehicles.

Important! In this case, the GSK accounting department must master separate accounting of receipts and expenses of financial resources that would relate to non-profit and commercial entrepreneurial activities.

Income that is not taken into account when calculating the tax base relating to income tax and targeted income, among other things, is prescribed in Chapter 25, Article 251 of the Tax Code of the Russian Federation “Organizational Income Tax”.

These include targeted revenues necessary for the maintenance of non-profit associations and their conduct of the activities provided for by the charter. Funds must come free of charge from individuals and other organizations and be used for their intended purpose.

According to the provisions of Article 251, paragraph 2, paragraph 1 of the Tax Code of the Russian Federation, the targeted incoming funds include shares, entrance and membership fees. Therefore, before registering a garage cooperative, please note: they are not taken into account when calculating the tax base for income tax for those legal forms of non-profit associations that have the right to accumulate them. If separate financial accounting is not maintained in the GSK, then the targeted financing will be subject to profit taxation (Tax Code of the Russian Federation, Article 251, paragraph 1, paragraph 14).

It is worth noting that money collected from members of garage cooperatives to pay for maintenance, maintenance and current repairs of property and to pay for received utilities are not targeted funds (under paragraph 2 of Article 251 of the Tax Code of Russia) are not. The specified revenues are the revenue received by the garage-construction cooperative for the services provided to it; it is subject to accounting when calculating the tax base for income tax.

Salaries of GSK employees are subject to unified social tax, as well as contributions for compulsory pension insurance in the general manner.

The cooperative's income from commercial activities must be distributed among its shareholders (Civil Code of the Russian Federation, Article 116, paragraph 5). The Law on Consumer Cooperation uses the term “cooperative payment” for this situation. By the way, before leaving the garage cooperative, its member has the right to an annual payment of such income. But do not forget that the income of members of the cooperative is subject to additional tax: personal income tax is withheld at the rate of 13%.

And for its shareholder organizations, the garage does not act as a tax agent. Such income of the organization should be taken into account independently (as a component outside of sales revenue).

GSK pays property tax only for property that is listed on its balance sheet. In the balance sheet liability, additional capital is established in accordance with this share in account 83 (letter of the Ministry of Finance of the Russian Federation No. 16-00-14/390 dated 14/8/01). For car spaces that are owned by members of the garage community, the owners are required to pay property tax.

You also need to take into account this fact: registration of a garage construction cooperative gives the organization the right to switch to a simpler taxation scheme.

Privatization of land in a garage cooperative

In the vast majority of garage cooperatives, land is provided to them for construction on the basis of indefinite, in other words, permanent use. Therefore, ownership rights to these lands remain with the state (or local government). In order to become the legal owner of such a plot of land, it is necessary to privatize the land in a garage cooperative (to be more precise, buy it from state or municipal property).

The Land Code of Russia declares the exclusive rights of the garage owner to purchase the land plot under this property. The cost of this financial transaction should be established by regional legislative bodies. Most often it depends on the location of a given plot, but in any case it cannot be higher than its cadastral value.

It is worth saying that you can buy a plot of land as your own only if the garage on it is a separate structure with its own foundation, entrance, etc. If you have a box in one property garage complex, then the lands of such garage cooperatives are indivisible. The issue of indivisibility or divisibility is decided by regional bodies of architecture and land relations. In this case, you will be able to buy only a share in the rights of one shared ownership of all the lands under the garage boxes of the cooperative. In addition, before opening such a garage cooperative, regarding an undivided land plot, it makes sense to conclude a lease agreement with a plurality of individuals on the part of the tenant. The decision to purchase or lease a plot of land must be made at a general meeting of shareholders of the company, which is then registered in the constituent documents of this garage cooperative. In order to buy the land under garage boxes into common shared ownership, it is necessary that membership in your garage cooperative, as well as the ownership rights of all cooperative members to the boxes, be properly registered.

Now let's talk about how land ownership is formalized.

It is necessary to apply for the purchase of rights to a plot of land. If it is necessary to privatize a single plot of land for garage boxes, the application must be one - on behalf of all shareholders of the cooperative. We submit the application to the local administration. We add to it the documents that appear in the “List of documents attached to the application for the acquisition of rights to a plot of land that is in state or municipal ownership...”. This list was approved by order of the Ministry of Economic Development and Trade of Russia. These are the documents:

• a copy of your general passport;
• a copy of a document confirming the right of a representative, if the application is submitted by a representative;
• certificate of ownership of real estate (extract from the Unified State Register);
• an extract from the Unified State Register of Rights to the plot of land being purchased (as a rule, these are rights to perpetual use, which are issued before creating a garage cooperative);
• if there is no registered right to a given plot of land, you must attach to the documents a reasoned refusal to provide you with information from the state registration authorities (GosRosreestr);
• cadastral passport of the land plot, order it from the regional body of the Federal Service for State Registration, Cadastre and Cartography on the basis of the title document for the land plot - issuing such documents is the responsibility of the chairman of the garage cooperative;
• a copy of the document granting the right to perpetual use of a plot of land or the right to lease it (this is the very document of title to the land).

The regional administration reviews your application for about 30 days. During this time, she will decide whether to grant ownership of the plot or lease it to the cooperative.

Within up to a month after the relevant decision is made, the regional administration prepares a draft purchase/sale or lease agreement. Then she sends it to you with a corresponding offer to conclude it.

After all the necessary formalities, the transfer of ownership must be properly registered.

Fire safety in a garage cooperative, as well as the procedure for maintaining individual garages

Completing the registration of a garage construction cooperative will be very problematic if you do not take mandatory measures to ensure fire safety. Before registering a garage cooperative, the following measures will be necessary.

1. Organization of fire protection activities.
2. Carrying out the design and installation of fire protection systems. This should include fire alarms, smoke removal installations, fire extinguishing systems, warning systems, as well as management of evacuation of people in case of fire.
3. Conducting fire audits and examinations and preparing a “fire safety declaration”.
4. Conducting an independent fire risk assessment.
5. Calculation and preparation of evacuation plans.
6. Training of GSK members according to the fire minimum program. Before joining a garage cooperative, new members must undergo appropriate training. Organizing and conducting fire evacuation training.
7. Development of organizational and administrative documentation on fire safety.

In practice, fire safety measures in a garage cooperative look like this.

If the number of car spaces in the GSK exceeds 25 units, then a plan for the placement of cars must be developed, which would describe the priority and procedure for their evacuation in case of fire.

In garage-building cooperatives, according to fire safety rules, it is prohibited:

• installing cars in a quantity that exceeds the norm, violating their placement plan, reducing the gap between cars;
• obstruction of exit gates and driveways;
• carrying out forging, thermal, welding, painting and woodworking work and washing parts using flammable liquids, as well as flammable liquids;
• keep cars with open fuel tanks, as well as with oil or fuel leaks;
• refuel cars and drain fuel from them;
• charge batteries directly on cars;
• warm up engines using open fire (bonfires, torches, blowtorches), use open fire for lighting;
• store household items and furniture made of flammable materials in garages;
• store fuel reserves of more than 20 kg and motor oil reserves of more than 5 kg;
• leave vehicles unattended if there is a fuel leak from the fuel tank, carburetor or gas line. Sanctions for violating these rules should include strict measures, and one of them is forced withdrawal from the garage cooperative.

Fuel and oil should only be stored in secure, tightly closed containers.

Garages must be kept clean at all times. Spilled fuel and oil should be immediately covered with sand and removed from the premises.

It is strictly forbidden to park cars in GSK driveways and fire breaks. All garages must be equipped with fire extinguishers and sandboxes.

The use of fire equipment and equipment for purposes other than their intended purpose is strictly prohibited.

In the event of a fire, you must:

• immediately report the fire to service 01 and indicate the exact address;
• before the fire brigade arrives, take all measures to evacuate property and people;
• start extinguishing the fire using available means - water, fire extinguishers, sand, etc.

A garage cooperative is represented by a specific organization consisting of several participants. Its main purpose is the construction and provision of garages to participants for optimal storage of cars. A cooperative is opened by several individuals represented by the initiative group. They are the ones who deal with numerous organizational processes and registration activities. Certain conferences are offered to all new members.

Purpose of the organization

When opening such an institution, state registration with the Federal Tax Service is required, so a legal entity is formed. A garage-building cooperative is usually opened by several citizens living next to each other. They attract other participants to build garages. The features of such an organization include:

• the main goal is the construction of garages, which are then provided to different participants for use;
• Each participant has the opportunity to buy out the garage if the share contribution is paid in full;
• the founders of such an organization require entrance and regular fees from new participants;
• all garages included in the cooperative belong from the very beginning to the owners of the organization, so they take care of the protection, cleaning and repair of structures;
• as soon as the garage is purchased, the new owner himself is forced to take care of protecting and cleaning the territory.

The process of opening a garage cooperative is considered quite simple, but difficulties often arise in obtaining the land on which construction is planned. The procedure is divided into several successive stages, each of which has its own nuances.

Formation of an initiative group

The process of opening such an organization begins with the formation of an initiative group. A lot of attention is paid to the participants, since their professionalism, experience and knowledge determine how quickly and correctly all the documents necessary to open an organization will be drawn up. The basic rules for performing this stage include:

• all members of the garage cooperative must trust each other;
• usually they are represented by neighbors in the house or area;
• it is required that the initiative group include people with economic and accounting education, and one or more citizens must have experience in making important management decisions;
• such a group is formed during a general meeting of all future members of the institution;
• The group is approved by documents through open voting.

As soon as the initiative group is created, it immediately begins its effective work. For this purpose, it is developing regulations on the basis of which the garage-consumer cooperative will operate. An original charter is formed, for which the main parameters of the company’s future activities are taken into account. A decision is signed on the basis of which such an institution is opened.

Development of the charter

This stage is considered important and difficult. You can find different examples of charters of similar organizations on the Internet. The charter of a garage cooperative must take into account the individual characteristics of a particular association. It should contain the most important aspects of the functioning of such an organization. When creating this document, the following rules and recommendations are taken into account:

• it divides powers between all participants;
• it is decided which citizens will handle accounting and who will resolve legal issues and prepare documentation for registration and reporting;
• a chairman is elected;
• a citizen is identified who resolves numerous organizational issues;
• the charter lists the governing bodies represented not only by the chairman, but also by the meeting of participants;
• the goals of opening and functioning of such an organization are prescribed;
• lists the rights and responsibilities that all participants have;
• at the stage of formation of the charter, a decision is made on what the source of profit of the enterprise is, as well as what funds will be used for the construction of garages;
• As a standard, the main source of profit is contributions from participants, but borrowing is allowed.

Additionally, it is important to stipulate in the charter how the remaining funds will be divided if for some reason the association needs to be liquidated.

What items are included in the charter?

When opening such a company, most attention is paid to the charter. It will be carefully studied by employees of the Federal Tax Service, so no errors or inaccurate information are allowed in it. The charter of the garage cooperative consists of several points, each with its own purpose and parameters:

1. Basic information about the merger. The name of the cooperative and its address are indicated here. All founders represented by individuals are listed. Since we are forming a legal entity, the enterprise has the right to enter into various transactions and bear responsibility for their consequences.
2. The rights and responsibilities of the organization, its functions and operational tasks are listed. It is indicated that since a legal entity is being opened, the association can engage in the construction of garages, connecting communications to them and maintaining them. It is additionally stated that an organization can conduct commercial activities and receive bank loans.
3. The property of the garage cooperative is listed. This part of the documentation indicates what property will be contributed to the organization by all participants. The size of the share contribution of the garage cooperative is calculated, and various mechanisms and tools used in the operation of the company are developed. A cooperative can be formed using land or other property, and reserve funds are also created. Not only the amount of payment is indicated, but also the possibility of charging a penalty if there is a delay in payment.
4. The management of the cooperative is determined. It is represented by a meeting of participants, which is considered the main management of the enterprise. It is they who approve the charter, make the necessary amendments, and calculate the amount of contributions. The meeting develops the annual budget and determines major expenses. Additionally, the board includes the chairman of the garage cooperative, who resolves numerous current issues that do not require complex decisions by several managers. He takes into account various expenses and income of the cooperative, and also organizes planned events. An audit commission represented by the supervisory body is also formed. It includes specialists who are not members of the garage cooperative. Such a commission works for a limited amount of time.
5. The rules are determined on the basis of which new people can become participants in the enterprise. All rights and obligations with which they are vested are listed.
6. The grounds for the exclusion of any participant from the cooperative are listed. This includes the lack of monthly payments or improper operation of the transferred garage. Additionally, this includes intentional damage or destruction of property. The decision to exclude any participant is made at the general meeting.
7. The sixth chapter of the charter lists the rules and procedure for closing a cooperative, if the need arises. The basis for carrying out this process is the decision of the meeting, the insolvency of the enterprise or the presence of a corresponding court decision.
8. The charter defines the accounting rules for the enterprise, and also decides what financial reporting will be kept. Any participant can access the accounting documentation of the garage-construction cooperative. Additionally, according to the requirements of the participants, a full report on the work of the enterprise is generated. An audit must be carried out annually.

It is allowed to add other clauses and information to the charter if necessary.

Opening a current account

For the optimal functioning of an enterprise, it becomes necessary to have an open bank account. It is with its help that the company’s economic activities are carried out. Funds from banks and participants are transferred to it, and income received from the work of the cooperative is also credited.

One current account is opened for the entire association, and there must also be separate accounts for each member of the enterprise. Under such conditions, it is easy to control all contributions.

Company registration

The association must be properly registered. How to register a garage cooperative? It will function legally and officially only after its registration with the Federal Tax Service. To do this, the same rules and steps are used that any other legal entity has to go through.

The following documents are submitted to the Federal Tax Service for registration of a garage cooperative:

• a correctly formed charter, and it is transmitted in two copies;
• minutes of the meeting, which indicates the decision to open a cooperative by the participants;
• an application in form P11001, and if the documentation is transferred by an authorized person, then this application must be notarized;
• a receipt confirming payment of the duty.

Difficulties usually arise when drawing up an application. It must contain information about all participants in the enterprise. You can submit documentation not only in paper form when visiting a Federal Tax Service office in person, but also electronically. Registration takes no more than 5 days, after which the applicant receives a corresponding certificate.

Selecting land and registering it for lease

To build garages, it is necessary to properly register the lease of land owned by the municipality. It is on it that the property of the garage cooperative is being built, represented by places for storing and maintaining cars.

The site is allocated by the local administration, for which it is necessary to conclude an appropriate lease agreement with it. Two methods can be used for this:

• holding auctions on the basis of which the plot is provided to the auction participant who offers the highest rent;
• writing an application to the local administration about the need to obtain certain land for doing business, and if there are certain rights to this property, then it can be offered without holding a tender.

The decision to provide land to a garage cooperative is made by the administration within 30 days. To draw up a lease agreement, the institution must prepare registration documents and an application. The drawn up lease agreement is registered in Rosreestr. For future buildings, a cadastral passport is issued by the members of the cooperative.

How to privatize land?

Initially, the land is issued for a long-term lease, and often even an indefinite lease is offered. Under such conditions, after the construction of the garages, the cooperative can begin to register ownership of the territory. The land is purchased based on the provisions of the Land Code. The cost of such land is determined by local authorities, but it cannot exceed the cadastral price of the property.

The decision to privatize land is made at a meeting of the cooperative, after which it is included in the constituent documentation.

The redemption process can additionally be carried out by all participants if they have paid the share contribution in full. For this purpose, a redemption application is drawn up. How to register a garage in a garage cooperative? To do this, you need to submit documentation for the land and building, as well as a certificate confirming the payment of the share contribution, to Rosreestr. This document acts as legal documentation. A decision is made within 30 days, after which the plot is transferred to the ownership of the applicant.

Nuances of the financial activities of the enterprise

Each cooperative is represented by a legal entity, so it has the opportunity to engage in financial activities, the purpose of which is to obtain a certain profit. As a standard, all members of such an enterprise must make share contributions and additional payments, for example, for security and cleaning.

Standard sources of financing for a cooperative are payments:

• share contributions, the amount of which is determined at the general meeting, and they can be represented not only in cash, but also in various property, and they are made by the participants when creating a cooperative;
• introductory fees are paid by new participants, and with their help they pay for registration and documentation;
• membership fees must be transferred by all shareholders depending on their share, since the funds are used to pay employees and various costs associated with maintaining the property;
• targeted transfers can be used for repairs or purchase of various property;
• additional contributions are applied in the presence of various unforeseen situations and expenses.

Each participant must draw up an agreement with the garage cooperative, which contains information about the amount of payments. If there are no transfers within the established time frame, this may become grounds for early termination of the agreement.

Fund collection and accounting is carried out by the chairman of the garage cooperative. All expenses are accounted for by the accounting department. Each participant must fully pay the share contributions to the garage cooperative. The rights of the participant are determined by the constituent documents. After paying the funds, he receives a special certificate, which serves as the title document for a specific garage. With its help, you can contact Rosreestr to register ownership of property.

What business activities can be carried out?

Cooperative members can engage in different activities to earn a profit. The most common services provided are car repairs. Additionally, garages and boxes are rented out to other users. The profit received from such activities is distributed among shareholders in equal amounts, after which income tax is calculated from it.

It is important to create an accounting department in such an organization that is responsible for generating reports and maintaining accounting records. All employees of the cooperative must receive a salary from which personal income tax is calculated and collected.

If a shareholder decides to leave the cooperative, he may require the transfer of some part of the profits earned by the enterprise during the last year.

Such organizations can use a simplified tax calculation system. The accountant must keep separate records of income and expenses.

How is security ensured?

Each person who joins a cooperative can be sure that when his car is in the garage, optimal protection of his property is ensured. For this, regular contributions to the organization are required. Therefore, the cooperative must take care of various nuances:

• fire safety rules and requirements are observed during the construction and operation of any premises;
• reliable security systems are installed;
• security guards are hired;
• All members of the cooperative must familiarize themselves with the safety rules.

Additionally, optimal cleaning of the area is ensured. For such cooperative activities, all participants must make periodic contributions.

What functions are performed by the chairman?

The chairman of the garage cooperative is appointed during the general meeting. He is vested with the corresponding powers for two years. His important responsibilities include:

• holding a general meeting;
• management of the enterprise;
• drawing up and signing contracts with contractors and other companies;
• use of cooperative funds.

Standard issues are resolved personally by the chairman, so there is no need to regularly convene a general meeting. Usually he is selected from among the original participants in the enterprise. If there are violations in the work of this specialist, then he can be re-elected by decision of the general meeting.

Thus, garage cooperatives are considered popular enterprises, the main purpose of which is the construction and use of garages for their intended purpose. The process is only carried out on land obtained from the municipality on the basis of a lease agreement, for which a tender is usually held.

It is important to understand how to open such a cooperative correctly, as well as what actions can be performed to make a profit. Each participant in such an enterprise is required to make entrance and regular contributions. If there are no payments, this is grounds for termination of the agreement.

The shareholder is allowed to buy out and register ownership of the garage if he contributes all the funds. Retained profits from the financial activities of the cooperative are divided evenly among all participants.

A garage cooperative (GSK) is a non-profit association that is created to maintain and operate garages. Any person can join such a cooperative after paying all the necessary fees, but in most cases, membership in the GSK is issued by the owners of passenger vehicles. But how does the design and registration of the State Insurance Company take place from scratch? What documents will be needed for this? And is it possible to create a garage cooperative by merging existing garages? These issues will be discussed below.

Why are garage cooperatives organized and what laws regulate their creation and activities?

People create GSK for the following purposes:

1. Construction of garages from scratch. You can build a garage yourself, but you will have to do everything yourself - whereas in the case of GSK, an initiative group will do this.
2. Joint solution of all major utility and technical problems.
3. Possibility of providing commercial services.

A characteristic feature of the GSK is the fact that its activities are not regulated by any special law (in the 90s it was planned to draw up such a separate law, but it was never adopted).

The activities of cooperatives are carried out on the basis of indirect laws, which stipulate the activities of non-profit voluntary partnerships:

• Law No. 8998(with minor amendments) - stipulates the basic rules according to which cooperative communities function.
• Law No. 3085-I of 1992- contains an indication that GSK is not a consumer cooperative, therefore it is not subject to relevant regulatory mechanisms.
• Federal Law No. 99- contains an indication that a garage cooperative is equated to a legal entity whose activities are subject to state registration.
• Articles 9.1 and 116 of the Civil Code of the Russian Federation— the rules for making collective decisions and the rules for servicing garage boxes are stipulated. Some other laws that regulate related issues (tax regime, procedure for the provision of public services, and so on).

How to create and open a GSK - step-by-step instructions

The organization of a garage cooperative is carried out in several stages. In this case, you will have to spend a lot of time and money. Below we will consider the procedure for the step-by-step registration of the State Insurance Fund, and also touch upon the issue of documents, money and deadlines.

How to organize?

Algorithm for creating a GSK:

In order to register land ownership you need. Without it, the plot cannot be sold or rented, inherited, donated or bequeathed.
How is the examination of the cadastral value of a land plot carried out? An expert assessment will be needed by owners who believe that the cost of land according to the cadastre is overestimated.

Documents

Let's consider the issue of documents:

• During the first meeting, you must draw up minutes and adopt the Bylaws. You should also obtain copies of the passports of all future members of the cooperative.
• When contacting the tax authorities, you must provide the protocol, the Charter and copies of passports to the Federal Tax Service. You also need to fill out a document in form P11001 (OKVED code for a garage cooperative is 52.21). At the end, you should be issued a tax registration certificate.
• To open a bank account, you need to provide the following documents: Charter, minutes of the meeting, copies of passports and tax certificate. After opening an account, you must be provided with a statement containing the current account numbers for each member of the GSK.
• When contacting the municipality, collect the following papers: Charter, protocol, copies of passports and bank account number. If you win the auction, you will be given a lease agreement.
• When contacting a construction company, provide the Charter, account number and lease agreement.
• To visit the BTI, write an application, and also attach your passport and Charter - in response you will receive a technical passport. This document must be taken to the Cadastral Chamber in order to put the land on and receive a cadastral passport.
• To register, contact Rosreestr and write an application. Attach the following papers: Charter, tax certificate, account number, lease agreement and cadastral passport.

How to draw up the GSK Charter

During the first meeting of future members of the GSK, it is necessary to draw up and approve the Charter. This document confirms the seriousness of the intentions of the members of the meeting, and also establishes the basic rules for the work of the garage cooperative.

GSK belongs to all its shareholders on a collective property basis.

The rules for drawing up the Charter are not prescribed by law, however, in any case, the Charter must contain the following points:

• The name of the cooperative, as well as information about its location.
• Information about what property the organization owns. If there is no property at the time of drawing up the Charter, then it is necessary to indicate how it will be formed and how it will be used.
• Information about the members of the cooperative, as well as information about its composition.
• Rights and responsibilities of ordinary members of the GSK.
• Rights and obligations of persons with special status.
• Information about reporting and share contributions.
• The procedure for reorganization and liquidation of the association.
• Signatures of all meeting participants.

Timing and cost

Now let's figure out the cost and timing:

• Registration with the Federal Tax Service- 2,000 rubles, certificate production time - up to 30 days.
• Opening a bank account— registration is usually free, and the account opening period is 1-2 days.
• Redemption of land— the cost of the redemption is equal to your offer during the auction (but not less than the cadastral value), the time frame is about 30-40 days.
• Construction of garages— cost and terms are determined individually.
• Departure of a cadastral engineer— 2,000 rubles, the period for obtaining a technical passport is up to 30 days. Registration of a passport at the Cadastral Chamber - the same cost and the same terms.
• Registration in Rosreestr— 2,000 rubles, terms — up to 30 days.

Property of GSK members

The garage cooperative belongs to all its shareholders on a collective property basis. In this case, each person owns his garage, and the remaining objects are common property (communications and passages, as well as common buildings and tools, if any). Each member of the share is obliged to make regular contributions, and in case of failure to pay, the person may be fined and/or expelled from the GSK (this point must be specified in the Charter).

Basic fees:

• Entry fee- represents the total amount of money that a person must pay to join a cooperative. The amount is usually equal to the amount of money that the Chairman needs to spend to document a new member of the GC.
• Share contribution- this is the money that each member of the GSK must pay monthly to the cooperative to cover all planned expenses of the organization (payment of various taxes, payroll of employees of the partnership, and so on). The size of the share contribution is determined by dividing all planned expenses by the number of places for cars.
• Additional non-targeted contribution— paid in case of unforeseen expenses (for example, in case of damage to a fence due to a storm).
• Target contribution— paid to cover additional costs for the purchase, installation and modernization of additional public facilities (communications, fences, etc.).

Please note that in the case of building a GSK from scratch, all members of the cooperative must also equally cover all common expenses (payment of state duties, construction of garages, construction of communications, and so on).

By default, all contributions can be paid not only in the form of monetary units, but also in the form of securities and jewelry (however, the Charter can establish a rule that the only way to pay off contributions is by depositing money).

Entrepreneurship and taxation of a garage cooperative

GSK can engage in business with the approval of shareholders (such a decision can only be made during the meeting). All profits received are distributed evenly among all members of the State Joint Stock Company.

Basic services:

• rent of empty garage boxes,
• vehicle repair,
• provision of transport services and so on.

You also need to remember about the taxation of the garage cooperative:

• Land tax— paid on the land that is located under the cooperative. The tax is paid by the Chairman or the cooperative accountant on behalf of the State Joint Stock Company, and cash payments are formed from share contributions. The amount of the tax is determined by the regional budget, but it cannot be more than 2.2% of the cadastral value of the land.
• Property tax- paid for garages, as well as for the common property of the cooperative (if any). Each member of the cooperative pays tax on his garage privately, and the cooperative pays for common property through share contributions. The amount of the tax is also determined by the regional budget, and on average its size is 0.2-0.5% of the cost of the garage.
• Income tax- is paid only in case of entrepreneurial activity, and the tax amount is 13%. Please note that share contributions are not income, so they are not subject to this tax.
• Insurance contributions to the Pension Fund, Compulsory Medical Insurance and Social Insurance Fund— paid for each employee who receives a salary at GSK (Chairman and members of the Board, accountant, janitor, security guard, and so on).

How to create a garage cooperative from existing garages - step-by-step instructions

If garages have already been built on a plot of land, and the plots themselves are located next to each other, then in this case it is possible to organize a GSK in an accelerated manner.

Step by step instructions:

1. Take part in the meeting and agree to join the GSK.
2. Visit local government bodies with the Charter and minutes of the meeting. Agree on the merger of garages (it may turn out that in the case of a merger of sections, communications or road passages will be located on the territory of the cooperative - then it is impossible to create a GSK), and also renew the lease agreement.
3. Contact the Federal Tax Service and register the organization.
4. Visit the bank and open an account.
5. Visit BTI - order an engineer visit and issue a technical passport.
6. Submit the technical passport to the Cadastral Chamber and receive a cadastral passport.
7. Visit Rosreestr with documents (Charter, minutes of the meeting, tax certificate, updated lease agreement and cadastral passport), and then receive a certificate of registration of the GSK.

A lawyer explains how to register ownership of a cooperative garage and the land underneath it:

Conclusion

Let's summarize. To organize the GSK, it is necessary to hold a meeting of future shareholders and adopt the Charter. After this, you need to perform the following operations - tax registration, opening a bank account, contacting local authorities, and so on. At the end, you need to submit documents to Rosreestr to register the GSK. The garage cooperative is financed by contributions from shareholders, and if necessary, the GSK can engage in business. The cooperative is obliged to pay all necessary taxes (profit, property, land).

Read how to register leased land as your property.