Spolková činnost v místní obci

Abstract

This bachelor thesis analyses the activities of nonprofit associations in a selected anonymized municipality, located in the Zlín Region. The theoretical part defines the legal framework of associations under the current Civil Code, their internal structure, and economic aspects, including accounting and tax obligations. The practical part focuses on evaluating the current state of local association life and analysing the system of financial and non-financial support provided by the municipality. Data collection was conducted through a semi-structured interview with the mayor and an analysis of internal documents regarding the 2025 subsidy policy. The thesis identifies the strengths of mutual cooperation as well as risks such as a declining membership base. Finally, it proposes recommendations for streamlining the subsidy process and strengthening the symbiosis between the local government and the non-profit sector.