Legal entities are established by the will of founders. One has only to pay attention to that the entire process is under control of state bodies. State registration is mandatory as much as exactly state registration is a guarantee of that legal entity is established right and based on law. Founders of legal entity may be their initial participants or owner, property of which is using to establish this organization. Also we can include people who contributed their property, but do not want to take an active participation in managerial affairs. Legal basic of activity of legal entities is a legislation of KR as well as local acts of legal entity.