The constitution, organization and operation of non-profit organizations

Franca Dumitru () and Maria Moraru ()
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Franca Dumitru: TIBISCUS UNIVERSITY OF TIMISOARA,
Maria Moraru: WEST UNIVERSITY OF TIMISOARA

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 234-238

Abstract: Non-profit organizations are associations, foundations or federations which use their own assets and revenues in order to pursue activities of general, community or non-patrimonial purpose. According to these legal regulations, associations and foundations can be constituted by natural or legal persons with the purpose of undertaking such activities of general, community or non-patrimonial (non-profit) purpose. The organization and operation of non-profit organizations presents a series of particularities in the case of associations as opposed to foundations, but there are also common elements.

Keywords: Non-profit; community; association; the auditor; patrimony; foundations (search for similar items in EconPapers)
JEL-codes: L30 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:234-238

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