INPROFORUM 2017

Comparative Study of the Institutional Anchoring of Selected Non-profit Organizations in the UK, USA and Czech Republic
Jaroslava Rajchlová, Veronika Svatošová, Libor Grega

Language: en
Last modified: 2018-04-10

Abstract


The importance of non-governmental non-profit organizations and their economic strength have been steadily growing in recent decades, and in the Western countries, in the 21st century, the non-profit sector has become the real third pillar of society. Non-state non-profit organizations are a phenomenon. They are firmly connected with the three elements of civil society: the first is charity or philanthropic motivation of people, the second is the right to associate and the third volunteering. The subject of the research project was the elaboration of a comparative study of the institutional anchorage of non-profit organizations in the United Kingdom, the United States of America and the Czech Republic. The reason for choosing the subject of the research was to identify possible weaknesses in the institutional anchoring in the conditions of the Czech Republic and formulate possible measures that will improve the situation in the legal framework of non-profit organizations in the Czech Republic. Non-state non-profit organizations, associations, institutes and foundations have been selected to compile the comparison. Eleven determinants were monitored: Legal personality, Establishment, Registration, Founding Document, Organizing Document, Bodies, Extinction, Minimum Deposit, Business Activities, Tax Benefits, Other Obligations.


Keywords


non-governmental non-profit organizations; legal framework; comparison

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