Podnikání a nestátní neziskové organizace

Abstract

The subject of this bachelor thesis "Business and Non-governmental Non-profit Organizations" is to sumarize the problems of the non-governmental non-profit organizations, to analyse possibilities of business in these organizations, to set accounting where is the obligation to separate costs and profits according their activities, to draw up general differentiation of costs for the calculation of the tax base from gross incomes, to sum up the taxe of non-profit organizations. The first part of thesis deals with the terms business and non-governmental non-profit organizations. Then I try to explain possibilities of business in selected non-governmental non-profit organizations. In the next chapter I specify diference in accounting, where there is the obligation to separate costs and profits according their activities. The last chapter deals with taxes of non-profit organizations.