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

Non-commercial organizations as legal entities are formed in a variety of organizational and legal forms. Each of the forms has certain characteristic features, proceeding from those bases of their creation, reorganization, liquidation and other parameters. According to the article of the law regulating the activity of such an element of the legal institution as non-profit organizations as legal entities, it should be noted that they are equated with organizations that do not have as their primary goal the extraction of income as a result of their functioning and do not distribute this income among members of this legal entity .

Thus, there is a main feature on the basis of which it is very easy to separate commercial and non-commercial organizations. It should be understood that there is no prohibition on the implementation of such economic organizations by economic organizations, but only if the activity is aimed at achieving the goals for which this organization was formed.

Proceeding from the same law, it can be said that the main goals and tasks of creating such a component as non-profit organizations as legal entities are charitable, cultural, educational, charitable and other purposes. The defining moment of forming the goal of creating such an organization is the achievement of public good. It has already been pointed out that non-profit organizations as legal entities are formed in various forms. These can be religious associations, unions and associations, foundations and institutions, partnerships of a non-commercial nature, non-profit organization of an autonomous form. The order of actions of members of such organizations is diverse, based on the forms of their creation.

Any non-profit organization deals with such a question as the accounting policy of a non-profit organization. In addition, if this type of legal entity does not have a profit, the main question arises as to where the financial resources of non-profit organizations come from. The policy of accounting organizations for accounting tasks determines the internal documentation of the organization, which is formed by an official and approved by its leader. If the organization is created again, the policy should be ratified before the first publication of the accountant's reports, but no later than three months from the date of registration of the organization in specially authorized bodies. It is considered to be used in the organization from the day it was formed. In general, it should be noted that the accounting property policy acts as a combination of accounting methods that are chosen by the organization itself. Such methods should have methodological and organizational-technical certainty, which is part of the principles of the activity of a non-profit organization.

The financial resources of non-profit organizations play the role of monetary resources, which are attracted from some sources to form and improve their activities. The sources of formation themselves have two factors, on which, in fact, they depend. This is the type and order of services provided. Some services may be presented on a free-of-charge basis, others - exclusively on a paid basis, others - on the combination of the first two. For example, in the sphere of public administration or in the field of national defense, national security, environmental protection, which refers to the protection of the life of society as a whole, each individual and any legal entity can receive services free of charge, and the only source of attracting finance are Means that the organization takes from the country's budget. Some types of services, for example, in the field of entertainment events, are provided only on a fee basis. Of course, budgetary funds are allocated, but only in the form of special-purpose grants and not always when it is needed.