Jednostki nieprowadzące działalności gospodarczej jako jednostki mikro

Abstract

Nonprofit organizations are a significant part of the national economy. Their range is varied. An important issue here is to separate their business activity from the nonprofit activity and adjust the economic record system to their range and characteristics of their activity. The article defines entities not carrying out business activities in the Act on Public Benefit and Volunteer Work and in the Accounting Act as well as points to legal acts regulating activities of nonprofit organizations.  

Keywords

• nonprofit organizations
• micro entities
• Accounting Act