Control and Supervision Classification of Non-Profit Organizations

Anton Chudaev

doi:10.21603/2542-1840-2026-10-2-337-345

VAK Russia

5.1.2

CONTROL AND SUPERVISION CLASSIFICATION OF NON-PROFIT ORGANIZATIONS Control and Supervision Classification of Non-Profit Organizations

АА Аа

Published in Bulletin of Kemerovo State University. Series: Humanities and Social Sciences · Pages 337–345 · Rubric: Public and State Law

DOI: https://doi.org/10.21603/2542-1840-2026-10-2-337-345 · EDN: CAGBCV

Received: 16.03.2026 Accepted: 13.04.2026 Published: 30.06.2026

Authors

Anton Chudaev

ORCID

Anton Chudaev

Southwestern State University (Russia, Kursk) Russian Federation

ORCID

ABSTRACT

Non-profit organizations are crucial for the development of Russia’s public sector. They exist in a wide variety of legal forms to address a wide range of objectives. As a result, their classification requires a detailed approach, allowing for a more comprehensive understanding of each type. Focusing on the aspects of control and supervision, the authors identified the main criteria used to classify non-profit organizations in the Russian Federation. The study involved analytical methods, formal dogmatic approaches, and borderline legal disciplines. The scientific concepts and judicial practice revealed differences in the formation, structure, and activities of non-profit organizations, as well as characteristics that distinguish them from one another. Non-profit organizations make up a heterogeneous system of significantly different units. This fact must be taken into account when regulating and monitoring their organization and activities.

KEYWORDS

non-profit organizations, types of non-profit organizations, control, supervision, socially oriented organizations, forms of non-profit organizations organization, goals of non-profit organizations organization, third sector development, regional non-profit organizations

1. Belyaev V. P. Monitoring and supervision: The problem of distinguishing. Actual Problems of Russian Law, 2017, (4): 199–207. (In Russ.) https://doi.org/10.17803/1994-1471.2017.77.4.199-207

2. Spiridonov A. A. State, municipal and public control: The content and correlation of concepts in the context of constitutional law. Actual Problems of Russian Law, 2022, 17(5): 33–45. (In Russ.) https://doi.org/10.17803/1994-1471.2022.138.5.033-045

3. Agamagomedova S. A. Axiological aspects of state control and supervision. Pravo. Zhurnal Vysshey shkoly ekonomiki, 2021, (1): 37–61. (In Russ.) https://doi.org/10.17323/2072-8166.2021.1.37.61

4. Berdnikova E. V. Public control in the constitutional and legal interaction of public authority and civil society institutions in the Russian Federation. Dr. Law. Sci. Diss. Saratov, 2022, 482. (In Russ.) https://elibrary.ru/zbtdie

5. Mikheeva T. N. The issue of understanding public control. Vestnik of the Mari State University. Chapter "History. Law", 2017, 3(4): 77–83. (In Russ.) https://elibrary.ru/yoojok

6. Zemskova O. A. The concept of public control and its modern interpretations. Almanac of Modern Science and Education, 2008, (6-2): 76–79. (In Russ.) https://elibrary.ru/pbxgaj

7. Zubarev S. M. Concept and essence of public control over the activities of state bodies. Administrativnoe pravo i protsess, 2011, (5): 7–13. (In Russ.) https://elibrary.ru/nulgjf

8. Goncharov V. V. The essence and significance of the category of public control of authorities. Politics and Society, 2018, (10): 1–17. (In Russ.) https://doi.org/10.7256/2454-0684.2018.10.27414

9. Avakyan S. A. Political pluralism and public associations in the Russian Federation: Constitutional and legal foundations. Moscow: Ros. iurid. izd. dom, 1996, 359. (In Russ.)

10. Vorontsova E. A. Entrepreneurial organizations in Russia: Historiography, sources, and history. Moscow: Eterna, 2013, 576. (In Russ.) https://elibrary.ru/xmuptz

11. Soboleva Yu. V. Fundamentals of the administrative and legal status of non-governmental organizations. Saratov: Nauchnaya kniga, 2017, 195. (In Russ.)

12. Kalinina O. E. Questions of legal status of non-commercial organization. News of the Tula State University. Economic and Legal Sciences, 2012, (2-2): 176–183. (In Russ.) https://elibrary.ru/qaklur

13. Grishchenko A. V. New legal forms of non-profit organizations: An analysis of the provisions of civil law. Non-profit organizations in Russia, 2015, (3): 50–54. (In Russ.) https://elibrary.ru/ukilsr

14. Abrosimova E. A. Non-profit organizations in the economy: Problems of legal regulation. Journal of Russian Law, 2016, (1): 9–13. (In Russ.) https://doi.org/10.12737/17226

15. Abrosimova E. A. Noncommercial organizations and investment attractiveness of Russia: Legal regulation. Journal of Russian Law, 2020, (1): 33–42. (In Russ.) https://doi.org/10.12737/jrl.2020.003

16. Abrosimova E. A., Muzafarov E. E., Seveeva K. V. The evolution of doctrinal approaches to the determination of the legal nature of non-profit-making organizations. Civil Law, 2021, (3): 3–8. (In Russ.) https://doi.org/10.18572/2070-2140-2021-3-3-8

17. Mironova S. M. Inprovement of the municipal financial control system. Herald of the Eurasian Academy of Administrative Sciences, 2011, (4): 86–96. (In Russ.) https://elibrary.ru/onvknn

18. Degtyareva A. A. Control and supervision of the activities of non-profit organizations performing the functions of a foreign agent: Correlation of concepts. Science. Society. State, 2019, 7(3): 32–38. (In Russ.) https://elibrary.ru/pdsquh

19. Grishchenko A. V. Publications of young researchers improving methodological support for tax control of non-profit organizations. Ekonomika. Nalogi. Pravo, 2016, 9(1): 143–151. (In Russ.) https://elibrary.ru/vqgzav

20. Grishchenko A. V. Taxation of non-profit organizations: Problems and prospects. Moscow: Delo i Servis, 2013, 152. (In Russ.) https://elibrary.ru/xswknv

21. Goncharenko L. I., Savina O. N. Tax tools to provide social support of the population in the Russian Federation: The regional aspect. Ekonomika. Nalogi. Pravo, 2015, (6): 118–127. (In Russ.) https://elibrary.ru/vpcetx

22. Lagutin I. B. Control over financial and economic activities of non-profit institutions in the Russian Federation: Legal regulation and practice of organizational. Financial Law, 2023, (6): 2–5. (In Russ.) https://elibrary.ru/ujvine

23. Svetkina I. A. Actual problems of internal control of statutory activities in non-profit organizations. Vestnik of Samara State University of Economics, 2024, (1): 66–73. (In Russ.) https://elibrary.ru/fjgdgv

24. Benevolensky V. B., Diskin I. E., Ivanova N. V., Mersiyanova I. V., Tumanova A. S., Shabanova M. A., Yakobson L. I. Self-organization of citizens, charity, and the third sector: Theories, history, and modern trends. Moscow: HSE, 2024, 376. (In Russ.) https://elibrary.ru/niaule

25. Grib V. V. Public control. Moscow: Yurist, 2017, 656. (In Russ.) https://elibrary.ru/xrcbhj

26. Chirkin V. E. Legal entity of public law. Moscow: Infra-M, 2007, 352. (In Russ.) https://elibrary.ru/sdqozx

27. Khubetsov M. Ya. State control over compliance with legislation by non-commercial organizations of the Russian Federation. Cand. Law. Sci. Diss. Vladikavkaz, 2010, 187. (In Russ.) https://elibrary.ru/qfazml

28. Manuilov A. V. Civil society control over the state apparatus: A theoretical and legal study. Cand. Law. Sci. Diss. Ekaterinburg, 2018, 221. (In Russ.) https://elibrary.ru/zjzgac

This work is licensed under Creative Commons Attribution 4.0 International

JATS XML

Chief editor

Irina Morozova

ishmorozova@yandex.ru

Deputy Editor-in-Chief

Egor Trezubov

egortrezubov@mail.ru

This work is licensed under Creative Commons Attribution 4.0 International Creative Commons

GOST

Chudaev A. K. Control and Supervision Classification of Non-Profit Organizations // . 2026. pp. 337-345. DOI: https://doi.org/10.21603/2542-1840-2026-10-2-337-345. EDN: CAGBCV. (Date of access 19.08.2026).

MLA

Anton Chudaev. "Control and Supervision Classification of Non-Profit Organizations." (2026): 337-345. DOI: https://doi.org/10.21603/2542-1840-2026-10-2-337-345. EDN: CAGBCV.

APA

Chudaev A. K. (2026). Control and Supervision Classification of Non-Profit Organizations. , 337-345. https://doi.org/10.21603/2542-1840-2026-10-2-337-345 EDN: CAGBCV.

Chicago

Anton Chudaev. "Control and Supervision Classification of Non-Profit Organizations." , no. (2026): 337-345. https://doi.org/10.21603/2542-1840-2026-10-2-337-345. EDN: CAGBCV.

WIKI

{{cite journal | author = Chudaev A. K. | title = Control and Supervision Classification of Non-Profit Organizations | journal = | year = 2026 | pages = 337-345 | doi = 10.21603/2542-1840-2026-10-2-337-345 }} EDN: CAGBCV

Copy

Export: BibTeX EndNote RefMan RusMARC

CONTROL AND SUPERVISION CLASSIFICATION OF NON-PROFIT ORGANIZATIONS Control and Supervision Classification of Non-Profit Organizations

Confirmation