The article describes in detail the elements of the organization of fund and (or) other property borrowing activities (Art. 172.2 of the Criminal Code of the Russian Federation). The verdict against the organizer of the financial pyramid is broken down according to the objective and subjective elements of the corpus delicti. The characteristics of a specific organization as a financial pyramid are described in detail. A set of actions involving the unlawful attraction of investors’ funds, constituting the actus reus provided for in Article 172.2 of the Criminal Code of the Russian Federation, is examined.