The article analyzes using the normative and systematic methods, as well as analysis and synthesis, the content of the statements of Constitution of the Kyrgyz Republic, Civil Code of the Kyrgyz Republic, Criminal Code of the Kyrgyz Republic, the Law of the Kyrgyz Republic «About Normative Legal Acts of the Kyrgyz Republic», the Law of the Kyrgyz Republic «On the Regulations of the Jogorku Kenesh of the Kyrgyz Republic» and the works of the legal scholars. It examined the provisions of laws adopted for general regulation and concludes they are serious problems, because of them there is a "blurring" of the contour of the legislation on legal entities in the article. The publication supports the opinion of the authors of the Concept for Development, according to which the regulation of the status of legal entities in the civil legal field can be characterized by a set of the laws and regula-tions in force in the Kyrgyz Republic, which do not always correspond to each other, as well as to the Civil Code. The low legal and technical level and ineffectiveness in practice are also shown by some adopted laws. It noted the Civil Code of the Kyrgyz Republic, adopted on May 8, 1996, created the new foundation for the regulation of legal entities, which was supplemented by many new laws over the next decades in the article. The authors come to the conclusion the fairly honest assessment can be applied to the established regulation – that with the main vector of development of the Concept of Civil Legislation in Kyrgyzstan, in general, there is an economic, social and well-grounded the logic and generally justifiable modern civil law in relation to legal entities. But at the same time, for many problems, correct solutions have not yet been found and no efficiency ratings have been given.

The article analyzes using the normative and systematic methods, as well as analysis and synthesis, the content of the statements of the Civil Code of the Kyrgyz Republic, the Budget Code of the Kyrgyz Republic, the Laws of the Kyrgyz Republic "On State and Municipal Services", "On Non-Profit Organizations", "On Basic Principles of Budget Law", Regulations "On Special Funds and Deposit Amounts of Institutions on the State Budget of the Kyrgyz Republic" 1998 and 2000, approved by the Government of the Kyrgyz Republic, as well as other acts of this body and Model Civil Code of the Commonwealth of Independent States, as well as practice the application and improvement of these acts and the works of legal scholars, in addition, the judicial practice of the Supreme Court of the Kyrgyz Republic related to the subject of the research was studied, the data of the Accounts Chamber of the Kyrgyz Republic on audit of annual republican budgets were analyzed. The article reveals essence of state institutions of the Kyrgyz Republic as legal entities, their role and significance, place in the system of non-profit organizations. Particular attention is paid to the trends in the theory of public legal entities. The authors conduct historical analysis of existence of the state institutions of the Kyrgyz Republic. The revenues of this institutions, ratio of the norms of civil and budgetary legislation in the regulation of activities of institutions, which generate income, are investigated, and importance of legislation on public services in the regulation of the provision of paid services is revealed. Importance of special funds as a source of profitable activity is considered. Comparative analysis of the norms of the budgetary and civil legislation governing activities of the state institutions with income has been carried out.