Hospodaření příspěvkové organizace

Abstract

The aim of this study was to analyze the financial management of Semi-budgetary Organization for the period of 5 years , namely 2006 – 2010. The first, theoretical chapter is focuses on characteristics of non-profit organizations. Contains informations on different types of non-profit organizations, methods of fundraising, taxation of non-profit organizations and the ownership of property. In the second part are described specifir activities of a selected Semi-budgetary – Art gallery in Ostrava. In this chapter you can see history, present of art gallery. The main purpose of the aktivity, property and property rights and sideline of organization. The last chapter evaluates the activities of the gallery, analyzes the income and expenses, funds, additional activities and assets managed care.