Non-profit organizations as legal entities.Finance and accounting policies of different forms of non-profit organizations .

profit organizations as legal entities are formed in a variety of legal forms.Each form has a certain characteristic features, on the basis of the fundamentals of their creation, reorganization, liquidation or other parameters.According to an article of the law governing the activities of such an element of the legal institution, as a non-profit organization as a legal entity, it should be noted that to them are equated organizations that do not have as a primary objective the extraction of income as a result of its operation and not distributing the income among members of the legal entity.

Thus, there is the main feature on the basis of which it is very easy to separate commercial and non-profit organizations.It should be understood that there is no ban on the implementation of this kind of organization of economic activity, but only if the named activities aimed at achieving the objectives for which the organization was formed.

basis of the same law, it can be said that the main goals and objectives of this component as non-profit organizations as legal entities, are charitable, cultural, educational, charitable and other purposes.The defining moment of formation the goal of this organization is the achievement of the common good.Already indicated that non-profit organizations as legal entities, formed in various forms.It can be religious organizations, unions and associations, foundations and institutions, partnerships, non-commercial, non-profit organization of autonomous form.Procedure members of such organizations is diverse, from the shape of their creation.

Any non-profit organization engaged in issues such as the accounting policy of the nonprofit organization.Also, if this type of legal entity does not have a profit, there is a basic question of where are the financial resources to non-profit organizations.Accounting policies of the organization for the purpose of accounting tasks determines the internal organization of the documentation, which is formed by an official and approved by her supervisor.If an organization is created again, then this policy must be ratified before the first publication reporting accountants, but not later than three months from the date of registration of the organization in a specially authorized bodies.It is considered to be used in the organization since its formation.In general, it should be noted that the policy of accounting methods for the properties of the compound acts as accounting, which are selected by the organization.Such methods should have methodological and organizational-technical definition, included in the principles of non-profit organizations.

financial resources of non-profit organizations play the role of cash, which are drawn from several sources on the formation and improvement of their activities.Themselves have two sources of factors that, in fact, depend.This is the kind of services and order.Some services may be provided on the basis of free nature, others - only on a fee basis, and others - on a combination of the first two.For example, in government or in the field of national defense, security at the national level, protection of the environment, which refers to the protection of society as a whole, each individual and any legal person, can get the services free of charge, and the only source of raising finance actmeans that the organization receives from the state budget.Some services, such as in the field of entertainment events are available only for a fee.Of course, budgets are allocated, but only in the form of grants earmarked and not always when needed.