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  1. 1 Financial Law Review

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  1. 1 Nevečeřalová N.

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  1. 1 2020

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Financing of a Non-governmental Non-profit Organization from the State Budget

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Nevečeřalová N.
Financial Law Review
|
2020
|
vol. 20
|
issue 4
53-63
EN
This contribution deals with the non-profit sector, where the author primarily mentions the differences between private and public non-profit organizations. The author will focus mainly on issues related with the funding of a non-governmental non-profit organization including their possible participation in the national budget of the Czech Republic. The author will also deal with the position of a non-governmental non-profit organization as a subject of law, which in the theory of financial law and specifically in the subsector of tax law “occupies” the position of a public benefit taxpayer [Law on income tax, Section 17a]. The main aim of the contribution is to use graphs and data to define which resources a non-governmental non-profit organization uses for its existence. In the last part of the article, the author using methods of comparison and deduction use states specific example of a non-governmental non-profit organization and its participation in the budget of the Czech Republic.
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