Источники финансирования деятельности некоммерческих организаций: понятие, классификация, особенности формирования и использования

Международный бухгалтерский учет. 2014. № 35 (329). С. 43–59.

Shtefan M. A., Makeeva O. S.

Importance. Variety of forms of non-profit organizations, the strict legal requirement for purposes of the data according to business entities with their statutory goals causes difficulty in identifying possible to form and use the types of funding sources. Thus, the object of study in this article are the types of sources of funding for non-profit organizations prescribed by law as non-profit organizations.

Objective. The purpose of this paper is to systematize the types of sources financing of non-profit organizations on the existing forms of non-profit organizations at the legislative level. The main objectives are:

- The study of the possible types of sources of funding for nonprofit-profit organizations under civil, accounting and tax legislator-favored;

- Clarification of the conceptual apparatus of the study area;

- Grouping types of sources of funding NGOs in their fore-mothers.

Methods. The research methodology in this article is represented by such scientific methods of cognition as: analysis, synthesis, classification, logical method.

Results. The work was the preparation of, firstly, the author's classification of target financing of non-profit organizations according to the civil and accounting legislation, and secondly, the author's classification of sources of funding for non-profit organizations under the direction of their use, and thirdly, managing sources Financing for non-profit organizations in the context of statutory forms submitted by non-profit organizations;

Conclusions and Relevance. The proposed results of this article have practical value in the activities of non-profit organizations of any kind. Under the terms of the charter and the additional activities of NGOs, knowing the right to the options for the trust fund, and it is also true classifying sources of funding, non-profit organizations can avoid a number of problems in reporting for internal and external users.

Keywords: некоммерческие организации, non-profit organizations, классификация, источники финансирования, classification, Financial sources, target financing, целевое финансирование