Právní, účetní a daňové aspekty vybrané nestátní neziskové organizace

Abstract

The theme of the work are legal, accounting and tax aspects of selected nongovernmental organization. The theoretical part is the legislative framework, characteristics of nonprofit organizations finance, tax and accounting aspects of the association. In practical part is characterized non-governmental organization - Tennis club Opava. Further, the issues of financing activity from member contributions, grants and subsidies and economic activities. Conclusion of this work are tax aspects and to propose measures to resolving the financial situation of non-profit organization.