The place of the inheritance fund in the system of organizational and legal forms of legal entities

The article is devoted to determining the place of the inheritance аund in the system of organizational and legal forms of legal entities. The legislator categorically attributed the inheritance fund to non-profit unitary organizations, in particular, to the fund. The features of the traditional fund analyzed in the article in relation to the inheritance fund allowed us to formulate a conclusion that does not allow us to fully attribute the inheritance fund to legal entities created in the organizational and legal form of the fund. The only generalizing feature-the absence of membership - cannot be considered as a sufficient reason for attributing the inheritance fund to this form of legal entities. The inheritance fund should occupy a separate place in the system of legal entities. The current structure of the inheritance fund is generally acceptable for unitary organizations in which there are no rights of participation. However, the inheritance fund should be classified as a non-profit organization.

inheritance fund, organizational and legal form, legal entity, beneficiary, inheritance law, civil code, property, testator, private interest, beneficiary