THEORETICAL SUBSTANTIATION OF NON-PROFIT MAKING SECTOR FUNCTIONING

Abstract

The article deals with issues of functioning of non-profit making sector and its organizations and associations. The author reviews foreign and Russian legislation, it allows to identify international criteria of attributing organizations to non-profit making. The article provides overseas research demonstrating specific features of the third sector and leading theories, which explain arising of non-profit making sector with due regard to the country aspect. On the basis of this material characteristics of non-profit making sector, such as diversity of participants and the use of commercial sector practices are shown. The author highlights the most important functions of non-profit making sector and the role of non-profit making organizations in the development of social sphere and increasing human capital, as well as their direct and indirect contribution to economy.

Keywords

• некоммерческий сектор
• третий сектор
• человеческий капитал
• социальная политика