– jismoniy va (yoki) yuridik shaxslar tomonidan ixtiyoriylik asosida tashkil etilgan, daromad (foyda) olishni o‘z faoliyatining asosiy maqsadi qilib olmagan hamda olingan daromadlarni (foydani) o‘z qatnashchilari (a’zolari) o‘rtasida taqsimlamaydigan o‘zini o‘zi boshqarish tashkiloti.
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