Abstract:
Relevance. This paper holds the scientific and legal analysis of the status of non-profit organisations in the Republic of
Kazakhstan in terms of the presence or absence of signs of corporations in comparison with similar legal entities under
the legislation of the Russian Federation. The relevance of the subject under study is conditioned upon the fact that the
civil legislation of Kazakhstan lacks norms on the definition and types of corporate organisations; and the science of civil
law holds next to no studies on the legal status of non-profit organisations as corporations.
Purpose. The purpose of this study is to identify the signs of corporations in the legislative acts of the Republic of
Kazakhstan on non-profit organisations.
Methodology. The study employed a comparative legal analysis and the application of international corporate governance
principles to identify and evaluate the corporate characteristics of non-profit organizations in Kazakhstan.
Results. The analysis revealed that Kazakhstani non-profit organizations exhibit almost all identified signs of
corporations, such as non-distribution of profit among members, rights to participation, and the formation of supreme
governing bodies. Special attention is given to self-regulating organizations (SROs), which, due to their public function
and compliance with corporate governance principles, are proposed to be recognized as non-profit corporations.
Conclusions. Based on the results of the study, the authors conclude about the need to classify self-governing
organisations, including associations and unions based on professional membership of participants, notary chambers, bar
associations, chambers of private bailiffs, etc., as corporate non-profit organisations.
