THE CONSTITUTION, ORGANIZATION AND OPERATION OF NON-PROFIT ORGANIZATIONS Cover Image

THE CONSTITUTION, ORGANIZATION AND OPERATION OF NON-PROFIT ORGANIZATIONS
THE CONSTITUTION, ORGANIZATION AND OPERATION OF NON-PROFIT ORGANIZATIONS

Author(s): Franca Dumitru (Mladin), Maria Moraru
Subject(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.

  • Issue Year: XVIII/2012
  • Issue No: 18
  • Page Range: 234-238
  • Page Count: 5
  • Language: English