TY - JOUR
TI - Financing of a Non-governmental Non-profit Organization from the State Budget
AU - Nevečeřalová, Nikol
TI - Financing of a Non-governmental Non-profit Organization from the State Budget
AB - This contribution deals with the non-profit sector, where the author primarily mentions the differences between private and public non-profit organizations. The author will focus mainly on issues related with the funding of a non-governmental non-profit organization including their possible participation in the national budget of the Czech Republic. The author will also deal with the position of a non-governmental non-profit organization as a subject of law, which in the theory of financial law and specifically in the subsector of tax law “occupies” the position of a public benefit taxpayer [Law on income tax, Section 17a]. The main aim of the contribution is to use graphs and data to define which resources a non-governmental non-profit organization uses for its existence. In the last part of the article, the author using methods of comparison and deduction use states specific example of a non-governmental non-profit organization and its participation in the budget of the Czech Republic.
VL - 2020
IS - Issue 20 (4)/ 2020
PY - 2020
C1 - 2299-6834
SP - 53
EP - 63
DO - 10.4467/22996834FLR.20.020.13092
UR - https://ejournals.eu/en/journal/financial-law-review/article/financing-of-a-non-governmental-non-profit-organization-from-the-state-budget
KW - tax
KW - law
KW - public benefit taxpayer
KW - budget
KW - non-governmental organization