Prowadzenie działalności gospodarczej przez organizacje pozarządowe 1989-2014
Non-governmental organizations business activity 1989-2014
Author(s): Joanna DominowskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: non-governmental organizations business activity; public benefit organizations; tax exemptions; public benefit foundation; association
Summary/Abstract: Non-governmental organizations are usually recognized as non-profit. However, they are present on the market, and run intensive business activity. It is one of the main sources of organization’s income, and a way to fulfil its statutory goals, but its growth is still not as dynamic as it could be expected. This is partly due to the legal regulations, especially regarding taxes, which in the first place protect state treasure. In order to find the main factors of relatively slow progress in the third sector of business activity, legal regulations starting from the transformation in 1989 up to the present time have been presented in this article.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 362
- Page Range: 82-94
- Page Count: 13
- Language: Polish