The Real Estate Owners Association (hereafter TSN) is a relatively new concept of the corporate and legal form of a non-profit organization, which was introduced to the use of civil legislation in 2014, and is gradually replacing the general HOA without repealing the latter. The TSN was created for joint use of real estate, and the list of materials incorporated into the TSN is becoming more and more extensive each year. This article discusses the main aspects of TSN formation and operation with Real Estate Accounting.



The basic concepts of TSN


Basic information about TSN is contained in Article 123.12 of the Russian Federation Civil Code. To understand what TSN is, consider the main features of TSN:


It is a voluntary association.

TSN includes only property owners.

TSN is created for some purpose provided by law.

TSN includes owners of various real estate properties: owners of buildings, premises, owners of apartment blocks, owners of country houses and land plots \ u200c.

TSN is created for use by all members of the joint ownership and partnership of their property.

If all of the above conditions are met, the owner's association can be considered a TSN.


Common base


Regulatory Framework for Regulating the Activities of TSN Members The following regulatory functions of the Russian Federation are:


Civil Code (defines the general concepts and goals of TSN).

The Housing Code of the Russian Federation - contains a separate chapter devoted to TSN (Chapter 6 of the RF LC).

Special provisions in zoning legislation on nonprofit associations, for example, include federal law "on horticulture, vegetable gardening and citizens' dacha nonprofit associations."

The TS \ u200c N concept is fixed in the Civil Code of the Russian Federation \ u200c, with basic information:


Regarding the Charter of Partnerships (which are mandatory for inclusion in the Charter, for example, name, partnership purposes and location of its registration, capacity of partnership management firms, limitations of liability, rights and information about the members of the partnership).

The right to use the partnership property (the owner of the partnership property, common use items belong to all TSN members based on the right to ownership of the shared property).


The main aims and objectives of TS \ u200c N \ u200c


The main function of TS \ u200c N \ u200c is asset management. A partnership is a legal entity where the owner manages his or her property. The owner pays the partnership to manage the property. Therefore, TSN is a balanced partnership whose purpose is not to profit, but to directly manage the property to realize the rights and interests of the owners.


This is why the partnership has both the common property and the property of each partner. Therefore, relationships are built according to a simple plan in partnership with real estate owners: TSN manages real estate, and each of the comrades pays for the service (making contributions to TSN \ u200c).


The TSN Charter specifies the specific types of activities that the TSN must perform in order to fulfill the main function of its activities. Management. The partnership may only engage in activities that are directly spelled out

by association articles and are not prohibited by law.


What rights and obligations do the members of the partnership have?


TSN is a non-profit organization, which means that TSN members can only engage in activities provided directly by the Partnership Charter. The legislation does not prohibit the comrades of TSN \ u200c from engaging in entrepreneurial activity, but under the following conditions:


Entrepreneurial activity is only possible to ensure partnership activities;

Proceeds from the entrepreneurial activities of TSN Comrades are not distributed among its participants, but are used for partnership purposes.

In terms of liability, TSN is similar to the corporate and legal form of limited liability companies, that is. TSN comrades are not liable for partnership debts and are solely responsible for their own liabilities with their assets.


TSN members have the rights and obligations set forth in the charter of a non-profit organization. In general, the list of rights and obligations in different TS \ u200c N \ u200cs is roughly the same. Let’s give an example of the basic rights and obligations of TSN participants. Therefore, each TSN member has the following basic rights:


Terminate contracts for the management of general real estate materials, contracts for providing real estate materials (repairs, utilities and other contracts of common interest).

Work with the best interests of other TSN members.

Transfer material assets into payments for contracts concluded in the interests of the partnership.

Determine the cost of maintaining partnership real estate items.

To provide property in the ownership right for temporary use of the partnership.

If actions do not contravene the objectives of the activity, the employer's partnership has the right on behalf of all members:

To terminate transactions in the interests of the partnership;

To provide partnership real estate items for temporary use;

Rebuild common property items by contract;

Obtain real estate items (accept on other grounds) including land plots \ u200cs and other property based on shared ownership;

Finish other transactions to ensure the interests of the partnership.

The obligations of each member of the partnership are reduced to the following obligations:

Make contributions to cover general expenses (otherwise, this amount may be recovered based on a court ruling), viz. Making contributions, be it annual or quarterly.

Be sure to properly meet the requirements of the Partnership Charter.

To meet the obligations imposed on the Partner by the contracts;

In turn, the partnership is responsible to the members and therefore has obligations such as:

There is a need to comply with the terms of the contract, including the maintenance and hygiene of real estate materials.

Decision-making and execution of business in the interests of partners.

Ensuring proper technical condition of the property.

Ensuring that the interests of each TS \ u200c N member are respected.

Responsibilities for representing interests in authorities and third parties on behalf of the owner-members of TS \ u200c N \ u200c.

Thus, the partnership and its members have mutual rights and obligations to ensure the interests of each other and the overall partnership.




TSN Formation and Membership


The basic rules for creating the TSN are described in Article 123.12 / 14 of the Russian Federation Civil Code. To make TSN work and the interests of its members, it must be registered as a legal entity. To do this, follow these steps:


Have a meeting of all property owners. Within minutes of the owner's meeting, the question of creating a TSN is raised. The decision must be taken unanimously, otherwise the decision of creation will be considered unacceptable. The Chairperson and Secretary of the meeting shall sign the minutes and shall have a separate inscription with the signatures of all persons attending and voting at the meeting, and shall be "against" or "against" the decision.

To approve the TSN Charter at the meeting (the requirements of the Charter are determined by the Civil Code of the Russian Federation).

Certify the form for registration of a legal entity with a notary.

The TSN is registered with the tax authority, so the registration documents are transferred to the Federal Tax Service Department. The notary certified form, two versions of the charter, and the protocol, in which the decision to create a TSN is transferred to the FTS.

To become a member of TS \ u200c N \ u200c, an individual or legal entity must apply for membership in TS \ u200c N \ u200c. When creating a TSN, the owners who voted for the partnership structure also submit an application to join. In the application \ u200c, it is necessary to specify the object belonging to the property bird, and attach (or submit the original) a copy of the document \ u200c certifying this fact.