The major attention in reforming the strategy of non-profit organizations’ functioning is focused on extension of internal financial base by means of establishing the national institutions of social investment and broadening of the endowment’s sources. The balancing of tax pressure on non-profit organizations’ finances is observed on the account of improvements in the process of state regulation and particularly by using tax instruments.
Basing on the result of cluster analysis of non-profit organizations’ financial flows the ways of changes of their financial resources’ specific weight, with the aim of raising sector’s financial performance, were reasoned.
The dissertation suggests considering forecasting data of financial incomes and spending of non-profit organizations, based on parabolic model example, in the process of planning of the budget expenditures in the area of social and public protection.
Key words: non-profit organizations, non-profit organizations’ finance, financial management, financial resources, social partnership, business, corporate charity, tax load.
Підписано до друку 06.09.2006 р. Формат 60х90/16.
Папір офсетний. Друк на різографі.
Ум. друк. арк. 1,1. Обл.-вид. 1.1.
Наклад 100 прим. Зам. № 172.
Редакційно-видавничий відділ ЧДПУ імені Т.Г.Шевченка
14013, вул. Гетьмана Полуботка, 53, к.208.