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FORMING OF OBJECTIVE CAPITAL OF NON-PROFIT ORGANIZATIONS

Annotation

Recently one of the sources of additional funding for non-profit organizations is an increasingly popular mechanism of endowment-funds, as they allow you to accumulate financial resources and ensure the stable development of non-profit organizations in the long term. It is widely presented an overview of the legislative framework. In accordance with Federal law No. 275-FL “On the procedure of formation and use of special-purpose capital of non-profit organizations” objective capital non-profit organization “formed through donations part of the property of the nonprofit organization, transferred in trust management company to generate income used to Fund the statutory activities of non-profit organizations”. The presence of objective capital allows to provide partial independence of non-profit organizations from occasional and irregular donations, plan their activities in the long term. For nonprofit organizations objective capital is the ability to finance various projects and programs, professorial position, construction / repair of buildings, improve the professional level of employees of organizations beneficiaries, and so on. The presence of objective capital informs that the organization is able to plan its activities for at least the next few years, which demonstrates a clear understanding by staff of non-profit organizations mission and objectives.

Keywords

objective capital; endaument-fund; non-profit organization; fund; frandraizing system; competition

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UDC

336

Pages

187-191

References

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Received

2015-03-05

Section of issue

Applied aspects of economics and management of national economy

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