A housing cooperative is a legal entity represented as a community that operates to provide members of the association with housing space. Anyone can join the union, regardless of status.

What is a housing association

In simple terms, a housing cooperative or a homeowners association (HOA) is a union of people who have created a common budget for the purchase or construction of apartments for all members of the association. To join the LCD, a membership fee is required, the money from which is spent on housing.

The rights and obligations of a non-profit organization are established in two main regulations:

  1. Articles 111 and 112 Housing Code Russian Federation;
  2. Civil Code of the Russian Federation - section on legal entities.


The most important document that regulates the activities and possibilities of the union is the charter.

The charter is the main document of the organization. Everything that has a connection with the functioning of the LCD is prescribed here: the amount of entrance fees, the basic requirements for joining and leaving the organization, etc.

The highest management body of the cooperative (usually a general meeting) selects and appoints a person responsible for financial and economic activities. The same body has the right to change the candidate in case of dissatisfaction with the choice.

Union can be created by at least 5 people, but total people shouldn't be more places in a cooperative house.

For an association to be considered officially formed, a unanimous decision of the founders is necessary.

The legislation of the Russian Federation does not describe all the subtleties of the LCD structure. This remains at the discretion of the community members, however, the law obliges to keep a protocol that reflects all important events from the day of foundation.

Types of cooperatives

IN currently There are three types of housing cooperatives:

  1. Standard housing cooperatives;
  2. Housing building cooperative(HBC);
  3. Housing savings cooperative (ZHNK).

Each community has a number of fundamental differences in structure and charter. We talked about the first type above, so let's look at the other two.

Housing and construction cooperative

Fundamental difference standard HOA from housing cooperatives - in the latter, the main goal is to build housing, and not purchase it. As a rule, such associations organize the construction of large houses.

The HSC is created as follows:

  1. A meeting of founders takes place without fail recorded;
  2. The charter of the building community is approved;
  3. There are payments in favor of the state in the amount of 2000 rubles;
  4. Registration of a cooperative as a legal entity with entry in the Unified State Register.

The charter remains the main document that regulates the functioning of the union. It specifies:

  • Rules for entering and exiting the union;
  • The amount of the down payment;
  • Description of the joint property and the nuances of its use.

The indisputable advantage of this society is that the housing cooperative can be founded by people with handicapped. In this case, the following incentives come from the state:

  • For building apartment building the administration is obliged to allocate land free of charge;
  • A housing project for a cooperative is developed and issued completely free of charge;
  • The city administration undertakes to assist in connecting the new building to the city infrastructure.

But there is one caveat: such a community has the right to build only economy class houses.

Housing savings cooperative

ZHNK differs from other unions in that community members accumulate funds for the purchase of housing through share contributions. In this case, apartments are purchased in completely different places.

The choice of such an association is a risky business, since the ZhNK is an excellent cover for scammers, so there are a number of recommendations when choosing a housing and savings cooperative:

  • Open policy of the organization and loyalty to shareholders;
  • The activity of the union is carried out only on the basis of the laws of the Russian Federation;
  • A reliable cooperative must cooperate with large and time-tested banks;
  • All issues are resolved by the meeting promptly;
  • Transparent community management and a clear goal;
  • The membership fee must be the lowest among all cooperatives.

A housing savings cooperative is a great alternative to a mortgage. So, the overpayment for an apartment taken on a mortgage for 2.5 million rubles will be according to the standard credit rate:

  • For 10 years - 2.1 million rubles;
  • For 20 years - 4.9 million rubles.

It turns out that in 20 years the lender overpays for an apartment 2 times more, in addition, the down payment must be at least 15% of the cost of housing.

Now with regard to ZhNK at the same price for housing. The entrance fee + membership fee + share will be no more than 100,000 rubles, which is much less than 15% of the cost of the apartment.

The membership fee is paid only once when a person joins the community. This money goes to pay for the activities of the union: wage lawyers, accounting departments, etc.

The calculations are as follows: for 23 months, taking into account the monthly deposit of funds, 35% of the total cost of the apartment is accumulated - 890,000 rubles. Then a loan of 1.7 million is taken from the community. Standard interest rate in such communities - 3%. It turns out:

  • 1 year - 510,000 rubles;
  • Year 2 - 500,000;
  • 3 year - 480,000;
  • Year 4 - 270,000.

As a result, a member of the union acquires his own housing after 23 months, and fully repays the debt after 3 years and 7 months.

Advantages and disadvantages of housing cooperatives

Each type of housing cooperative has its own special advantages, but if we generalize, we get the following positive points:

  • Apartment price . Since the budget of a non-profit organization consists only of the funds of the members of the association (there are no credit money at all), the cost of housing will be approximately 2, and sometimes 3 times less. This is the main advantage of any type of LCD;
  • No need for help . In order to get a mortgage loan, you need to submit documents on solvency, income, health certificate, etc. For purchase square meters through a cooperative, it is enough to provide a passport and a scan work book. It is simple to explain this phenomenon - unscrupulous members of the union will eventually weed themselves out, while not receiving anything.

Despite these positive aspects, housing cooperatives are not without significant drawbacks:

  • Membership fee . To join the cooperative, you must deposit an amount equal to 3 to 7% of the cost of the apartment. This contribution can be considered gratuitous, since it does not go into the amount of accumulation and will not be returned to the payer if he decides to leave the association;
  • Own . When the client enters into an agreement with the bank to take mortgage loan, then the apartment immediately becomes the property of the payer, although it is currently pledged. In case of delay in payments, the bank gives time to correct the unpleasant situation, since it is not in its interests litigation. In the case of a residential complex, until the moment of the last installment, the housing remains owned by the association, therefore, in case of delay in payment, the organization has the right to take the apartment without trial.

Housing cooperative - what is it? (video)

The following video will briefly talk about what housing cooperatives are and why they are needed:

Membership in a housing cooperative brings more benefits than losses. All risks are associated only with the fact that the citizen did not right choice organizations.

O.V. Novikov, tax consultant, Ph.D. n.,

I.I. Garanina, leading expert of the journal

One of the three legally established ways to attract citizens' funds for housing construction is the creation of housing construction cooperatives. How are these organizations regulated? What are the features of accounting and taxation? Not much is said about housing construction cooperatives (HCC) in the legislation: a section of the Housing Code of the Russian Federation is devoted to them, they are mentioned in the Civil Code of the Russian Federation. There is even the Federal Law “On Housing Savings Cooperatives”. But there is no special (separate) law dedicated specifically to the construction type of a cooperative.

What is a JSK?

A housing or housing-construction cooperative is a voluntary association of citizens and (or) legal entities on the basis of membership in order to meet the needs of citizens in housing, as well as to manage residential and non-residential premises in a cooperative house. Such a definition is given in paragraph 1 of Article 110 of the Housing Code of the Russian Federation.

A cooperative is being created by citizens and legal entities wishing to pool their funds for the construction, reconstruction and subsequent maintenance of an apartment building.

ZhSK is a kind of consumer cooperatives, and they belong to non-profit organizations. Such a conclusion allows us to draw the norms of housing and civil legislation (clause 4, article 110 of the Housing Code of the Russian Federation; clause 3, article 50, article 116 of the Civil Code of the Russian Federation). What is important for the organization of accounting. True, according to paragraph 3 of article 1 federal law dated January 12, 1996 No. 7-FZ “On non-profit organizations This law does not apply to consumer cooperatives.

Thus, the legal status of the housing cooperative is determined by the norms of the Civil and Housing Codes of the Russian Federation, as well as the charter of the cooperative, to the extent that it does not contradict the current legislation.

The charter must contain the following information: the subject and goals of the cooperative's activities; order of entry and exit from it; the amount of share contributions and the procedure for their payment; liability for violation of obligations to make share contributions; the composition and competence of the management bodies of the cooperative, as well as the procedure for their decision-making, etc.

Mandatory provisions of the charter of the cooperative are listed in article 113 of the Housing Code of the Russian Federation. In addition, it is not forbidden to include in the charter of the housing cooperative other provisions that do not contradict the specified code and other federal laws.

Organizational matters

A housing construction cooperative is created at a meeting of founders, the number of which should not be less than five, but should not exceed the number of residential premises in the house under construction. The decision of the meeting of founders is documented in the minutes.

The rights and obligations of a legal entity appear in the housing cooperative after state registration, carried out in the manner prescribed by the Federal Law of August 8, 2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs” (Article 114 of the Housing Code of the Russian Federation).

The supreme governing body of the cooperative is the general meeting (each member of the cooperative has one vote). It approves the charter of the cooperative, and also resolves other issues referred by the charter to its competence.

The decisions of the general meeting serve as the basis for moving into residential premises in the houses of the cooperative.

During the periods between meetings, the management of the cooperative (at least three people) manages the activities of the cooperative. Its members elect from among their members the chairman of the board of the housing cooperative, unless otherwise provided by the charter.

A cooperative may be liquidated voluntarily or by a court decision in the manner prescribed by the norms of civil law.

Rights and obligations of shareholders

Citizens who have reached the age of 16 and legal entities have the right to join housing cooperatives (clause 1, article 111 of the Housing Code of the Russian Federation).

The basis for the possession, use and disposal of residential premises, according to Article 124 of the Housing Code of the Russian Federation, is membership in a housing cooperative. A citizen or legal entity accepted as a member of a cooperative, on the basis of a decision of the general meeting (conference), is provided with living quarters in the houses of this cooperative in accordance with the amount of the share contribution made.

However, you should also be aware that, along with the prospect of settling in new apartment the shareholder also acquires some unpleasant duties. Thus, belonging to a group of consumer cooperatives imposes on the members of the housing cooperative an obligation annually (within three months after the approval of the annual balance sheet) to cover the resulting losses by making additional contributions. If this condition is not met, the cooperative may be liquidated in judicial order at the request of creditors.

In addition, members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the unpaid part of the additional contribution of each of the members of the cooperative (clause 4, article 116 of the Civil Code of the Russian Federation).

When the shareholder becomes the owner

A member of a housing (housing-construction) cooperative acquires the right of ownership to a dwelling in apartment building in case of payment of the share contribution in full (clause 1, article 129 of the Housing Code of the Russian Federation, clause 4 of article 218 of the Civil Code of the Russian Federation).

According to Article 219 of the Civil Code of the Russian Federation, the ownership of buildings, structures and other newly created real estate subject to state registration arises from the moment of such registration.

Recall that the rights to real estate are subject to mandatory state registration. Registration in this case is of a legal nature and is carried out in accordance with the procedure established by Federal Law No. 122-FZ of July 21, 1997.

Payment of property taxes

After registering the ownership of a dwelling, a member of the housing cooperative (citizen) must pay individuals in accordance with the Law of the Russian Federation of December 9, 1991 No. 2003-1. The tax is calculated by the tax authorities with the distribution (delivery) of a notice of payment to payers.

Thus, the tax on the value of housing is paid by its owner, and not by the cooperative.

At the same time, if the cooperative has objects accounted for on account 01 “Fixed assets” (office equipment, equipment, etc.), their value is included in the property tax base (clause 1, article 374 of the Tax Code of the Russian Federation) . The cooperative pays tax on the residual value of the said objects. At the same time, it should be taken into account that the assets of non-profit organizations are not subject to depreciation: they are depreciated at the end of the year. Depreciation is not subject even to those objects that are acquired at the expense of funds from entrepreneurial activity. Therefore, for tax purposes, the initial cost of fixed assets is taken into account minus depreciation, which is reflected off the balance sheet on account 010 “Depreciation of fixed assets”.

The exception is land. They are not subject to property tax (land tax is paid on them).

At the same time, since the land tax is a local tax, when it is established in a particular region, the regulatory legal acts of local legislation may introduce tax incentives, as well as the grounds and procedure for their application (clause 2, article 387 of the Tax Code of the Russian Federation).

Construction aspects

Before starting construction, it is necessary to deal with the execution of legal documents for a land plot (own or rented); project documentation; building permits. Neglect of these rules will complicate the registration of rights to the constructed property, as well as entail the imposition of significant fines. In particular, construction without a permit (if it is necessary) will cost the cooperative in the amount of 500 thousand to 1 million rubles. Such responsibility is provided for in paragraph 1 of Art. 9.5 of the Code of the Russian Federation on administrative offenses.

In the construction process, the housing cooperative acts as a developer.

Builder - a person who provides on his property land plot construction, reconstruction, overhaul of capital construction facilities, as well as engineering surveys, preparation of project documentation for construction, reconstruction, repair (subclause 16, article 1 of the Town Planning Code of the Russian Federation).

According to paragraph 3 of Article 52 of the Town Planning Code of the Russian Federation, construction can be carried out by a developer or an individual engaged by him (or a customer) on the basis of an agreement or having certificates of admission to such work issued by a self-regulatory organization (SRO). Types of work that require admission (and hence mandatory membership in SROs) are contained in the List of types of work ... affecting the safety of capital construction projects (approved by order of the Ministry of Regional Development of Russia dated December 30, 2009 No. 624).

If the developer performs the functions of construction control on his own, he does not need a certificate of admission. Such an answer was given in a letter from the Ministry of Regional Development of Russia dated August 18, 2010 No. 30213 - IP / 08 to an official request from the editors of the journal (see "Accounting in construction" No. 11, 2010).

Upon completion of construction, a permit is issued to put the house into operation.

Accounting features

ZhSK, being a legal entity, are not exempted from conducting accounting. As a non-profit organization, the cooperative operates "according to the estimate". That is, it forms the revenue side (entry, membership, share contributions, additional share contributions) and the direction of spending funds (for building a house and current costs of doing business). Share and other contributions paid in accordance with the procedure provided for by the charter, or if necessary additional costs according to the construction estimate, are reflected using account 86 "Target financing":

DEBIT 76 sub-account "Settlements with shareholders"
CREDIT 86 sub-account "Entry fees" ("Membership fees", "Share fees", "Additional share fees")

- reflects the debt of members of the housing cooperative for the relevant contributions;

DEBIT 50 (51)
CREDIT 76 sub-account "Settlements with shareholders"

- the corresponding contributions were received from the members of the cooperative (in the context of analytics for each shareholder).

The expenditure of funds is reflected in the following entries:

DEBIT 20 (26) CREDIT 10 (60, 69, 70, 76…)

- current expenses of the cooperative for conducting activities are taken into account;

DEBIT 86 sub-account "Entry fees" ("Membership fees", "Share fees", etc.)
CREDIT 20 (26)

– the current expenses of the cooperative were written off at the expense of attracted funds of targeted financing;

DEBIT 08 CREDIT 10 (60, 69, 70, 76…)

- reflects the costs associated with the construction of the house;

DEBIT 86 sub-account "Shares" ("Additional shares")
CREDIT 08

- residential premises were transferred to the ownership of shareholders on fully paid shares.

Taxation

Conducting activities with the use of target funds imposes features on the order of taxation of the cooperative.

value added tax

Consider the features of VAT calculation in various situations.

During construction. Housing-construction cooperatives, using funds received from members of the cooperative, organize construction, and then transfer the apartments to their owners. Share contributions, as well as entrance and membership fees are targeted, they are intended for the implementation of the main statutory activities of a non-profit organization not related to entrepreneurial activities. Therefore, these funds are not subject to value added tax.

With regard to the transfer of apartments, the members of the cooperative who have made their full share contributions acquire the ownership of a certain apartment, as well as a share in the common property of an apartment building.

The cooperative itself does not have the right to own housing. Therefore, its transfer to the owners is not considered a sale and is also not subject to VAT.

These rules follow from the provisions of articles 146 (subclause 1 clause 2) and 39 (subclause 3, 4 clause 3) of the Tax Code of the Russian Federation.

When reflecting the "input" tax, you need to remember that the shareholders cover all expenses with contributions, including value added tax. ZhSK does not have the right to deduct, since the considered transactions are not subject to VAT. So the “input” tax paid by the cooperative to suppliers and contractors during the construction of the house must be included in the cost of the building, because it cannot be deducted, that is, reimbursed from the budget (subclause 4, clause 2, article 170 of the Tax Code of the Russian Federation).

With further maintenance of housing. We note one more feature related to the activities of the housing cooperative. After putting the house into operation, cooperatives can receive funds from their members to pay utilities, repair services, etc.

From January 1, 2010, housing cooperatives are legally exempt from paying VAT on operations related to the provision of public services and the maintenance, operation and repair of common property at home (subparagraphs 29, 30, paragraph 3, article 149 of the Tax Code of the Russian Federation). But only if the cooperative acquires utility services from organizations of the communal complex, electricity suppliers and gas supply organizations, and services for the maintenance and repair of common property in an apartment building - from organizations and individual entrepreneurs directly performing (providing) these works (services). In other words, there is no need to charge VAT on funds received from citizens as payment for these services. But if the cooperative itself provides any services on its own (for example, maintenance or maintenance and overhaul of housing), in which case the payment for them will be taxed. This opinion was expressed in the letter of the Ministry of Finance of Russia dated August 6, 2010 No. 03-07-11/345.

income tax

Share contributions, membership and entrance fees are also not included in the income tax base (subclause 1 clause 2 article 251 of the Tax Code of the Russian Federation).

True, in order to withdraw these amounts from taxation, they must be accounted for separately from other receipts and used strictly for statutory purposes.

But in some cases, and subject to the procedure for the targeted use of contributions and the absence commercial activities the cooperative has an obligation to pay income tax. For example, when keeping money on a deposit account in a bank or collecting fines (penalties) from those members who did not pay their contributions on time. Interest on the deposit and the amount of fines will be included in the non-operating income of housing cooperatives (clauses 3, 6 of article 250 of the Tax Code of the Russian Federation).

The fact is that a cooperative, being a legal entity, regardless of its status as a non-profit organization, is a payer of income tax in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation.

Therefore, for the purposes of calculating income tax, the accountant of the housing cooperative is obliged to take into account income and expenses on a general basis.

Therefore, interest on deposits should be included in the taxable base, regardless of whether the organization conducts business activities or not.

This conclusion is confirmed in the letter of the Ministry of Finance of Russia dated September 3, 2010 No. 03-03-06/4/82. It says that, according to paragraph 6 of Article 250 of the Tax Code of the Russian Federation, non-operating income includes income in the form of interest received, among other things, under bank deposit agreements.

At the same time, the officials emphasized that the provisions of the above paragraph do not establish a special procedure for the recognition of these incomes by non-profit organizations.

When placing temporarily free funds received from shareholders on deposits, there is another danger - the tax authorities can exclude them from the target group, referring to misuse. In other words, the cooperative will have to include the amounts of its bank deposits (not interest, but the entire amount of the deposit) in the taxable base for corporate income tax.

Income received from entrepreneurial activity, ZhSK takes into account when taxing profits in the general manner.

Measures of responsibility for committed violations

Attracting funds from citizens through housing cooperatives for the purchase of residential premises is provided for in the Federal Law of December 30, 2004 No. 214-FZ (subclause 3, clause 2, article 1).

At the same time, the specified norm determines that such involvement is allowed by housing construction and housing savings cooperatives in accordance with the federal laws governing their activities.

From which it follows that the liability measures provided for in paragraph 1 of Article 14.28 of the Code of the Russian Federation on Administrative Offenses for the illegal attraction and use of funds (a fine in the amount of 500 thousand to 1 million rubles) cannot be applied to the activities of housing cooperatives.

This is due to the fact that the norms of the legislation regulating the activities of housing construction cooperatives do not provide for such liability.

Therefore, only the general liability mechanisms established by the Civil Code RF.

Such measures include the payment of interest for the use of other people's in cash(Article 395). They are calculated based on the refinancing rate of the Bank of Russia.

In addition, we note that in the event of a violation by a housing construction cooperative of its obligations to provide residential premises, its members may seek recovery and other losses (Article 15).

    LEGAL STATUS OF HBC

    N.N. SHISHKOEDOV

    Currently, housing construction cooperatives (HBCs) are not uncommon, so we decided to pay attention to this association of owners, its legal nature, accounting and taxation features. The article will talk about legal framework activities of the housing cooperative.

    ZhSK is an NPO in the form of a consumer cooperative

    In paragraph 4 of Art. 110 of the Housing Code of the Russian Federation stipulates that the housing cooperative is a consumer cooperative. Consumer cooperatives as a type of NPO are the subject of Art. 116 of the Civil Code of the Russian Federation. According to it, a consumer cooperative is a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of the participants, carried out by combining property shares by its members.
    Members of a consumer cooperative are obliged, within three months after the approval of the annual balance sheet, to cover the resulting losses by making additional contributions. In case of failure to fulfill this obligation, the cooperative may be liquidated in court at the request of creditors. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the unpaid part of the additional contribution of each of the members of the cooperative.
    In turn, the income received by the consumer cooperative from entrepreneurial activities carried out by it in accordance with the law and the charter is distributed among its members.
    In the Letter of the Ministry of Economic Development of Russia dated April 10, 2008 N 4416-AP / D05, it is noted that there are two main types of consumer cooperatives:
    - cooperatives that, within the framework of their main statutory activities, are engaged in economic activity making a profit;
    - cooperatives, the main activity of which is of a costly nature, and the costs are carried out at the expense of share contributions of members of cooperatives.
    Housing cooperatives belong to the second type of cooperatives, costly.
    According to paragraph 6 of Art. 116 of the Civil Code of the Russian Federation, the legal status of consumer cooperatives, as well as the rights and obligations of their members, are determined in accordance with the Civil Code of the Russian Federation and laws on such cooperatives.
    For the purposes of determining legal status ZhSK for them such a law is the Housing Code (Chapter 11).

    Important. Law of the Russian Federation of 19.06.1992 N 3085-1 "On consumer cooperation(consumer societies, their unions) in the Russian Federation" and the Federal Law of 12.01.1996 N 7-FZ "On Non-Commercial Organizations" do not apply to housing cooperatives due to the direct indication of this in Article 2 and Clause 3 of Article 1 of the aforementioned Laws, respectively.The provisions of the Federal Law of December 30, 2004 N 215-FZ "On Housing Savings Cooperatives" also do not apply to housing cooperatives (see clarifications of the State housing inspection Petersburg on this issue in paragraph 1 of the Letter dated July 17, 2008 N 01-1462 / 08-0-1).

    Legal status of housing cooperative

    According to Art. 110 of the Housing Code of the Russian Federation, a housing cooperative is a voluntary association of citizens, as well as (in established cases) legal entities on the basis of membership in order to meet the needs of citizens in housing and manage MKD.
    Members of the housing cooperative with their own funds participate in the construction, reconstruction and subsequent maintenance of MKD. At the same time, the housing cooperative, in accordance with the legislation on urban planning, acts as a developer and ensures the construction or reconstruction of an MKD on its land plot in accordance with the construction permit issued to such a cooperative.
    The following can become members of the housing cooperative (clause 1, article 111 of the Housing Code of the Russian Federation):
    - citizens who have reached the age of 16;
    - legal entities in cases established by law (meaning those legal entities that were members of housing cooperatives established before 01.12.2011 - they retain the right to membership in these cooperatives after making appropriate changes to the Housing Code of the Russian Federation);
    - legal entities that are owners of premises in an MKD, if the housing cooperative manages the common property in this house.
    A housing cooperative must have at least five members. On the other hand, the total number of members of such a cooperative should not exceed the number of residential premises in the MFB under construction.
    According to the provisions of Art. 112 of the Housing Code of the Russian Federation, the decision to organize a housing cooperative is made by a meeting of founders, in which persons wishing to organize such a cooperative are entitled to participate. The decision to organize a housing cooperative and approve its charter is considered adopted, provided that the persons wishing to join the housing cooperative (founders) voted in favor. These persons become members of the housing cooperative from the moment of its state registration as a legal entity. Naturally, it is necessary to formalize the decision of the meeting of the founders of the housing cooperative in a protocol. As explained in paragraph 3 of the Letter of the State Housing Inspectorate of St. Petersburg dated July 17, 2008 N 01-1462 / 08-0-1, each member of the cooperative at the general meeting has one vote (by membership).
    The legal status of the housing cooperative is determined not only by the norms of the Civil and Housing Codes, but also by the charter of the cooperative. Moreover, the judges believe that the main role in regulating the organization and conduct of the activities of the housing cooperative belongs precisely to its charter, since the legislator transferred most of the norms governing the activities of the housing cooperative to the discretion of the members of the cooperative, who, when developing the charter, can expand their capabilities to manage this legal entity ( Determination of the St. Petersburg City Court dated March 27, 2013 N 33-4343).
    By virtue of the requirements of Art. Art. 52, 116 of the Civil Code of the Russian Federation and Art. 113 of the Housing Code of the Russian Federation, the charter of the housing cooperative should contain the following information:
    - the name of the cooperative, and the word "cooperative" must be present in the name;
    - its location;
    - the subject and goals of the activity;
    - the procedure for joining a cooperative;
    - sizes of entrance and share contributions;
    - the composition and procedure for making entrance and share contributions;
    - the procedure for leaving the cooperative and issuing a share contribution, other payments;
    - liability for violation of obligations to make share contributions;
    - the composition and competence of the governing bodies of the cooperative and the bodies of control over its activities;
    - the procedure for making decisions by him, including on issues, decisions on which are taken unanimously or by a qualified majority of votes;
    - the procedure for covering the losses incurred by members of the cooperative;
    - procedure for reorganization and liquidation of the cooperative. By the way, it is possible to convert a housing cooperative only into an HOA (Article 122 of the RF Housing Code);
    - other provisions that do not contradict the current legislation.

    Management of the housing cooperative

    Governing bodies

    The governing bodies of the housing cooperative are (Article 115 of the Housing Code of the Russian Federation):
    - general meeting of members of the cooperative;
    - conference, if the number of participants in the general meeting of members of the housing cooperative is more than 50 and this is provided for by the charter of the cooperative;
    - Board of the housing cooperative and chairman of the board.
    In any case, the supreme governing body is the general meeting of members of the housing cooperative or a conference, which are convened in the manner prescribed by the charter. It is the general meeting of members of the housing cooperative that elects the management bodies of the cooperative and the bodies of control over its activities. The competence of the general meeting of members of the housing cooperative (conference) is determined by the charter of the cooperative.
    The current legislation establishes the minimum requirements that should be followed by the members of the housing cooperative when holding meetings, voting and making decisions. So, the general meeting of members of the housing cooperative, according to Art. 117 of the Housing Code of the Russian Federation, is considered eligible if more than 50% of the members of the cooperative (a simple majority) are present at it. The decision of the general meeting is considered adopted if a simple majority also voted in favor, but from the number of those present at the meeting, and not from the total number of members of the cooperative. However, the charter may contain issues, decisions on which are made by voting, for example, more than 3/4 of the members of the housing cooperative present at the meeting. The adopted decisions are considered binding on all members of the housing cooperative, including those who were not present at the meeting. All decisions of the meeting are recorded in minutes.
    At the same time, the provisions of the charter of the housing cooperative, which establish increased requirements for the quorum of the general meeting and the adoption of individual decisions, are not only not invalid, but, on the contrary, take precedence over the minimum requirements of the Housing Code of the Russian Federation. We repeat once again: members of the housing cooperative have the right to conclude agreements among themselves, including by adopting the charter of the housing cooperative, providing for increased requirements for the procedure for holding meetings, voting at them and making decisions on certain issues (Determination of the St. Petersburg City Court dated 01.10.2012 N 33-13754/2012). The establishment of stricter requirements for the criteria for recognizing the competence of the general meeting of housing cooperatives in comparison with those enshrined in law is an additional guarantee for identifying the actual expression of the will of its members on the activities of the cooperative (Determinations of the St. 33-4343).

    For your information. The courts recognize as legitimate the provisions of the charter containing increased requirements for holding a general meeting and making separate decisions, for example, that:
    - the general meeting is recognized as held with the participation of at least 2/3 (this is 66.67%) of the number of members of the housing cooperative (and not a simple majority, as established by article 117 of the Housing Code of the Russian Federation);
    - questions about the size of the share contribution and contributions for the maintenance and operation of the house, exclusion from the members of the cooperative and its liquidation are legitimate if 4/5 of the total number of members of the housing cooperative participate in their discussion, etc.
    If the charter of the housing cooperative contains similar provisions, but, for example, 57% of the total number of members actually come to the general meeting (which is enough for a quorum according to the minimum requirements of the ZhK RF and not enough according to the requirements of the charter), the meeting will not be eligible.

    Requirements for officials

    Need to be borne in mind special requirements to the officials of the housing cooperative, established by Art. 116.1 RF LC. According to it, members of the board of the housing cooperative (including the chairman of the board), a member of the audit commission (auditor) and the chief accountant of the cooperative cannot be citizens:
    - having a criminal record for intentional crimes;
    - in relation to which the period during which they are considered subjected to administrative punishment in the form of disqualification has not expired;
    - who previously held the positions of the head, his deputy or chief accountant (and in the absence of the position of chief accountant - accountant in the state) of an organization that carried out activities in the field of construction, reconstruction, overhaul capital construction facilities, engineering surveys for construction, architectural and construction design, or were individual entrepreneurs operating in these areas, if such organizations, individual entrepreneurs were expelled from the membership of the relevant self-regulatory organizations or declared insolvent (bankrupt) and less than three years have passed since the moment of such exclusion or completion of the relevant procedure applied in the insolvency (bankruptcy) case.

    Board of ZhSK

    According to Art. 118 of the Housing Code of the Russian Federation, the board of the housing cooperative is elected from among its members by the general meeting or conference in the number and for the period determined by the charter of the cooperative. Accordingly, it is accountable to the general meeting or conference.
    The procedure for carrying out activities by the board of the housing cooperative and the procedure for making decisions by it are established by the charter and internal documents of the cooperative (regulations, regulations or other document).
    The board of the housing cooperative manages the current activities of the cooperative, elects the chairman of the board from among its members and exercises other powers that are not referred by the charter of the cooperative to the competence of the general meeting of its members.
    The chairman of the board of the housing cooperative is no longer elected by the general meeting or conference, but by the board itself from its composition for a period determined by the charter of the housing cooperative (Article 119 of the Housing Code of the Russian Federation).
    Please note: as a member of the housing cooperative, a citizen, like other members of the cooperative, has the right to be elected, including the chairman of the board. A list of reasons why a citizen cannot be a member of the board of housing cooperatives and its chairman is given in Art. 116.1 of the LC RF, it is not subject to broad interpretation. Thus, additional restrictions on the election of the chairman of the housing cooperative (for example, the obligatory presence of a registered ownership of a dwelling occupied by a citizen on the basis of the paid share accumulation) can be regarded by the court as illegal and infringing on the rights of individual members of the housing cooperative (Determination of the Moscow City Court dated December 22, 2011 on case N 33-42847).
    The functions of the chairman of the board of the housing cooperative are as follows:
    - ensuring the implementation of decisions of the board of the cooperative;
    - performing actions without a power of attorney on behalf of the cooperative, including representing its interests and making transactions;
    - exercising other powers that are not referred by the norms of the Housing Code of the Russian Federation or the charter of the housing cooperative to the competence of the general meeting of members of the cooperative (conference) or the board of the cooperative.
    The chairman of the board of the housing cooperative, when exercising his rights and fulfilling his duties, must act in the interests of the cooperative in good faith and reasonably.

    Audit committee

    To exercise control over the financial and economic activities of the housing cooperative, the general meeting (conference) elects the audit commission of the housing cooperative (auditor) for a period of not more than three years (Article 120 of the Housing Code of the Russian Federation).
    The number of members of the audit commission of the housing cooperative is determined by the charter of the cooperative. At the same time, it must be borne in mind that members of the audit commission cannot simultaneously be members of the board of the housing cooperative, as well as hold other positions in the management bodies of the cooperative.
    From among its members, the audit commission must elect a chairman of the commission. The functions of the audit commission of the housing cooperative (auditor) are standard:
    - obligatory scheduled audit of the financial and economic activities of housing cooperatives (at least once a year);
    - submission to the general meeting of members of the housing cooperative (conference) of an opinion on the budget of the cooperative, the annual report and the amount of mandatory payments and contributions;
    - report to the general meeting of members of the housing cooperative (conference) on their activities.
    Pay Special attention to the fact that the audit commission of the housing cooperative (auditor) has the full right to conduct an audit of the financial and economic activities of the cooperative at any time and has access to all documentation relating to its activities.
    The specific procedure for the work of the audit commission of the housing cooperative (auditor) is determined by the charter and other documents of the cooperative.

    Membership in the housing cooperative

    By virtue of Art. 121 of the Housing Code of the Russian Federation, a citizen or legal entity wishing to become members of a housing cooperative must apply for admission to the membership of a housing cooperative to the board of this cooperative. This application must be considered by the board within a month and approved by the decision of the general meeting of members of the housing cooperative or conference. In addition, you need to pay an entrance fee. It is from the moment of payment of the entrance fee after the approval of the decision on admission to membership in a housing cooperative by a general meeting or conference that a citizen or legal entity is recognized as a member of the housing cooperative.
    The grounds for termination of membership in the housing cooperative are (Article 130 of the Housing Code of the Russian Federation):
    - withdrawal from the cooperative;
    - exclusion of a member of the cooperative;
    - liquidation of a legal entity that is a member of a cooperative;
    - liquidation of housing cooperatives;
    - death of a citizen who is a member of the housing cooperative.
    The application of a member of the housing cooperative for voluntary withdrawal from the cooperative is considered in the manner prescribed by its charter.
    A member of the housing cooperative can be excluded from the cooperative on the basis of a decision of the general meeting of members of the housing cooperative (conference) only in case of gross failure to comply with it without good reasons their duties established by the Housing Code of the Russian Federation or the charter of the housing cooperative.
    In the event of the death of a member of the housing cooperative, his heirs have the right to join the cooperative by decision of the general meeting of its members (conference).

    feature legal regulation activity of the housing cooperative is of great importance of the provisions of the charter of the cooperative, in which its members can establish increased requirements for the decision individual issues compared with the requirements prescribed in the LCD RF. Therefore, the development of the charter and its updating should be approached very seriously, since it is a kind of guarantee of the actual expression of the will of its members on key issues of the cooperative's activities.

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Before considering the varieties of civil structures operating on the territory of the Russian Federation and their features, it should be clearly defined what constitutes a housing cooperative. current Russian legislation defines this organization as one of the types of consumer cooperatives. They are created to provide their participants with housing, that is, apartments in a house, the construction of which takes place on common personal funds.

All activities of the cooperative are carried out in full compliance with the Housing Code of the Russian Federation. At the same time, not only individual individuals who have reached the age of majority, but also legal entities. You can create a housing public cooperative when there are at least fifty people in the membership. In addition, it is worth noting that registering a structure is not burdened with any difficulties.

The management activity of the organization is regulated by the norms of the Housing Code, which fixes the procedure for governing, holding general meetings and the work of the audit commission together with the executive bodies.

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Possible types

Housing and construction cooperatives have a peculiar specificity, according to which they are divided into such types as:

  • LCD - housing cooperative;
  • ZhSK - housing construction cooperative;
  • ZhNK - housing savings cooperative.

Each of these types has a number characteristic features, however, LC and HBC are very similar to each other. The difference is that members of the housing cooperative are working on an existing apartment building, while the members of the housing cooperative organize construction on their own initiative. This practice has been fixed in Russia for more than a decade.

As for housing savings cooperatives, their goal is to provide participants with living space in exactly the same way. However, the bottom line is that ZhNK does not have a specific apartment building in mind and its construction is not planned in advance. Thanks to the savings that were formed thanks to share contributions, housing is bought in various objects, not only in those where construction is completed, but also in unfinished new buildings.

Regardless of the type of organization, the founders draw up an agreement signed by all participants. This agreement has a limitation on the terms of housing construction and its cost.

About virtues

A housing cooperative, regardless of which of the above types it belongs to, has both advantages and disadvantages. Therefore, before joining such a civil association, one should carefully weigh all the pros and cons.

In general, housing cooperatives give citizens the opportunity to purchase their own housing much cheaper than the exact same mortgage purchase would cost. This became possible due to the fact that no credit organizations support the general cash desk of cooperatives, that is, no interest is implied for anything. In addition, the very low cost of housing is due to the fact that its construction or purchase is carried out without the involvement of any intermediaries who would have to be paid for services.

Another advantage of a cooperative is the ease of joining it. Here you do not need to collect a huge package of documents, as, for example, for obtaining a loan, and there is also no need to confirm your solvency. Usually, only a personal passport and a work book are presented for entry.

The acquisition of housing for members of the organization does not occur spontaneously. Before a decision is made, the issue is discussed at the general meeting.

About the disadvantages

The housing public cooperative is not without some shortcomings. Such a civil entity is considered independent and is focused on the construction and acquisition of immovable objects. This obviously requires significant financial contributions. Despite the fact that the entire amount is not paid immediately, the initial payment sometimes ranges from 2% to 6% of the total cost of the planned apartment. However, this amount does not apply to the total amount of savings and upon leaving the organization, the contribution is not returned to anyone. This, in fact, is the reason for the ease of entry into the structure.

As practice shows, the terms of savings are often no less than two years. This means that even with a one-time payment of the full amount of the cost of housing, it will not be possible to immediately receive the right apartment.

Despite the advantage of cooperatives over mortgages, a loan is better in that a citizen can immediately become the owner of housing, which will be pledged to the bank. Even if financial difficulties arise, the issue with a banking institution can be resolved by issuing a deferred payment, but the housing cooperative is guided by completely different rules. The apartment will not belong to the citizen until the entire amount is paid. If a person loses the financial ability to make contributions, he loses his property and the money paid to him is not reimbursed.

Creation of a cooperative

Such an association as a housing cooperative is subject to mandatory state registration. To arrange everything according to the law, you need to contact the tax office at the place of residence of the residential complex with a package of documents required for registration.


Documents for registration of residential complex (ZHSK, ZHNK):

  • Written statement signed by participants;
  • Officially issued protocol on the creation of a cooperative;
  • Ready charter of the organization;
  • Papers on the assignment of a legal address;
  • Receipt stating that the state registration fee has been paid.

The statutory documents of housing committees must necessarily reflect information about the name of the organization, location, rules for joining and exiting the structure, the system for making cash payments, the amount of the entrance and share fee, etc.

A housing public cooperative will be considered established and has the right to function immediately after being in the Unified state register corresponding entry will be made. When this happens, the founders will receive documents with the assignment of codes by mail and open a current account.

Further, in order to join the structure, citizens submit an appropriate application addressed to the chairman, which is considered within a month. The decision to admit a new member is made at the meeting of the cooperative.

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