THE CONSTITUTION, ORGANIZATION AND OPERATION OF NON-PROFIT ORGANIZATIONS
THE CONSTITUTION, ORGANIZATION AND OPERATION OF NON-PROFIT ORGANIZATIONS
Author(s): Franca Dumitru (Mladin), Maria MoraruSubject(s): Economy
Published by: Editura Eurostampa
Keywords: Non-profit; community; association; the auditor; patrimony; foundations
Summary/Abstract: Non-profit organizations are associations, foundations or federations which use their own assets and revenues in order to pursue activities of general, community or non-patrimonial purpose. According to these legal regulations, associations and foundations can be constituted by natural or legal persons with the purpose of undertaking such activities of general, community or non-patrimonial (non-profit) purpose. The organization and operation of non-profit organizations presents a series of particularities in the case of associations as opposed to foundations, but there are also common elements.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVIII/2012
- Issue No: 18
- Page Range: 234-238
- Page Count: 5
- Language: English