scholarly journals Influence of the Introduction of Tax Assignations on the Amount of Donations and Subsidies

2017 ◽  
Vol 65 (1) ◽  
pp. 319-326
Author(s):  
Milena Otavová
Keyword(s):  
Czech Republic ◽  
Additional Source ◽  
The Czech Republic ◽  
Non Profit ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Pros And Cons ◽  
Non Profit Organizations ◽  
Visegrad Group ◽  
Similar Development

Tax assignations give tax‑paying citizens an opportunity to make decisions about a portion of their income tax paid and determine its recipient. Tax assignations are an additional source of income for non‑governmental non‑profit organizations. The Czech Republic has not introduced them yet, however, the other Visegrád Group countries have embodied this concept in their tax systems. The aim of the paper is to confirm or possibly refute the benefits of the concept of tax assignations for the current tax system of the Czech Republic. The influence of the possible introduction of tax assignations is being investigated in connection with the amount of government subsidies and in relation to motivation for philanthropic giving. In this context, the paper presents current conditions for the introduction of tax assignations. It also discusses the pros and cons of tax assignations that may serve as main arguments for or against the introduction of tax assignations in the Czech Republic. The focus of this paper is on the application of tax assignations in Slovakia as Slovakia with its historical development and structure is very close to the Czech Republic. If tax assignations are introduced in the Czech Republic, a similar development can be expected. Analysis of statistical data for Slovakia was used to explore whether tax assignations affected the amount of transfers to non‑governmental organizations and whether tax assignations could be a good additional source of funding for non‑profit organizations in the Czech Republic.

scholarly journals Development Prospects of Non-Profit Organizations as Suppliers of Social Services: on the Example of the Volgograd Region

2020 ◽  
pp. 74-85
Author(s):  
Mariya Poltavskaya ◽  
Elena Danilova ◽  
Elena Abashkina
Keyword(s):  
Social Services ◽  
Public Confidence ◽  
Sociological Study ◽  
Extensive Experience ◽  
Non Profit ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Volgograd Region ◽  
The Social ◽  
Non Profit Organizations

The article provides an analysis of the formation of the social services market in the Volgograd region since the adoption of a federal law that introduced fundamental changes in the field of social services, allowing non-profit organizations to act as full participants in the social services market. A review of domestic publications addressing key issues is presented: economic and managerial aspects of access of non-profit sector organizations to the social services market, infrastructure support, the formation of a state support system, successful regional practices. The role of non-governmental suppliers in the social services market is shown, the specifics of the modern institutional structure of the social services market are described. The current state of the social services market is characterized, the data of the report of the Ministry of Economic Development of Russia for 2018 on the implementation by the constituent entities of the Russian Federation of measures to ensure access to non-profit organizations to budgetary funds are presented. The main quantitative indicators of the social services market of the Volgograd region are highlighted. The results of a sociological study showed that the majority of the population does not use the services of non-profit organizations, the popularity of their services is low, and free services are most in demand. The possibilities of non-profit organizations when entering the social services market of the Volgograd region were identified: extensive experience in providing services, the availability of proven social technologies, targeted nature of assistance, customer focus. Despite the creation of conditions for expanding the access of non-governmental organizations to budget financing, there are barriers to accessing the social services market: delayed cost recovery when services are completed, economically unjustified tariffs, insufficient compensation to non-state suppliers, unnecessarily bureaucratic reporting procedure of non-profit organizations for services provided. To develop the demand and supply of non-profit organizations, it is necessary to inform the beneficiaries in more detail about the quality of the services provided, tariffs, increase the level of public confidence, introduce successful experience in other regions. Creating favorable social and economic conditions, consolidating the efforts of all interested parties can create an effective system of social services in the Volgograd region on the principles of interagency cooperation.

scholarly journals THE PERFORMANCE OF NON-GOVERNMENTAL ORGANIZATIONS

2014 ◽  
Author(s):  
Nicoleta Ciucescu ◽  
Andreea Feraru
Keyword(s):  
Economic Performance ◽  
Positive Impact ◽  
Social Performance ◽  
Essential Element ◽  
Correct Identification ◽  
Managerial Performance ◽  
Non Profit ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Non Profit Organizations

Operation of NGOs is dependent on the correct identification of the needs in the community and their ability to attract the necessary funds to cover them. Non-profit organizations interest to performance measuring and fulfilling the objectives has increased lately, this it become an essential element for the survival of the organization. The main reasons that underlie the increasing interest are: increasing the number of new organizations; increasing the budgetary reductions; the decrease in the number of donors; increasing the challenges arising from the multiplicity of social cases. In addition, the majority of the stakeholders associated with the NGOs want to know if the programs or services they claim have a prominent and positive impact on the community. Such organizations felt the need to demonstrate the effectiveness of the programs they provide and the correctness of using the funds are made available. The article intends to present the issues related to the concept of performance for NGOs, to clarify the content of each performance categories, namely economic performance, managerial performance and social performance.

Applying Balanced Scorecard in Non-Government Organizations

2017 ◽  
pp. 134-155
Author(s):  
Marek Ćwiklicki
Keyword(s):  
Balanced Scorecard ◽  
Non Profit ◽  
Government Organizations ◽  
Governmental Agencies ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Non Profit Organizations

The purpose of this chapter is to present the application of Balanced Scorecard among non-governmental organizations. The limitation to this type of non-profit organizations is justified by their specificity in respect of such institutions as governmental agencies. Notwithstanding the fact that the main narration is subordinated to NGOs the text also contains references to other organizations. The premise of placing these threads is the fact that the literature on this subject, in relation to the use of BSC in non-profit organizations, includes them together. The chapter ends with discussion of basic benefits concerning the application of BSC in non-governmental organizations.

scholarly journals NGOs’ Advertising in South Africa and Implications for NGOs in China

2017 ◽  
Vol 9 (1) ◽  
pp. 18
Author(s):  
Sijia Liu ◽  
Vivian G. Kirby ◽  
Paul D. Berger
Keyword(s):  
South Africa ◽  
South African ◽  
Non Profit ◽  
Advertising Strategy ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Non Profit Organizations ◽  
Chinese Ngos ◽  
Mixed Blessing ◽  
Compare And Contrast

In this paper, we discuss NGOs (Non-Governmental Organizations) and NPOs (Non-Profit Organizations) in general and focus on the advertising strategy NGOs should undertake. More specifically, we compare and contrast the NGO history in South Africa and China, its corresponding past advertising, and implications for advertising strategy for Chinese NGOs going forward. This includes a discussion of a key issue of the efficacy of advertising that evokes emotion, and how it can be a “mixed-blessing.” It is suggested that the advertising strategy of South African NGOs can usefully inform NGOs in China.

scholarly journals Religious non-governmental organizations and philanthropy in Indonesia

2013 ◽  
Vol 3 (2) ◽  
pp. 203
Author(s):  
Tuti Alawiyah
Keyword(s):  
Economic Crisis ◽  
Financial Resources ◽  
Historical Overview ◽  
Economic Changes ◽  
Non Profit ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Legal Structures ◽  
Non Profit Organizations ◽  
The Republic

Religious non-governmental organizations (RNGOs) and philanthropic activities<br />in Indonesia have a long history. They existed prior to the creation of the nation<br />state. Social, political and economic changes in this country have influenced the<br />development of non-profit organizations for more than sixty years after the Inde-pendence of the Republic Indonesia in 1945. Modernization and development<br />projects during the President Suharto era influenced the development of Non-governmental organizations (NGOs). In more recent years, RNGOs have largely<br />developed as a response to the socio-economic crisis after the downfall of Presi-dent Suharto regime. Discovering the dynamics of RNGOs in a broader context of<br />non-profit organizations in Indonesia provides insights into the strengths and<br />weaknesses of philanthropic activism in recent years. An historical overview of<br />non-profit organizations, legal structures, functions, and financial resources are<br />among the themes that are described in this paper.<br />Organisasi Agama Non Pemerintah (RNGOs) dan kegiatan filantropi di Indonesia<br />memiliki sejarah yang panjang. Mereka ada sebelum penciptaan negara bangsa.<br />Perubahan  sosial,  politik  dan  ekonomi  di  negara  ini  telah  memengaruhi<br />perkembangan organisasi nirlaba selama lebih dari enam puluh tahun setelah Kemerdekaan Republik Indonesia pada tahun 1945. Modernisasi dan pembangunan<br />proyek-proyek  selama  era  Presiden  Soeharto  memengaruhi  perkembangan<br />organisasi non-pemerintah (LSM). Dalam tahun-tahun terakhir, RNGOs sebagian<br />besar telah dikembangkan sebagai tanggapan terhadap krisis sosial-ekonomi<br />setelah jatuhnya rezim Presiden Soeharto. Menemukan dinamika RNGOs dalam<br />konteks yang lebih luas dari organisasi nirlaba di Indonesia memberikan wawasan<br />ke dalam kekuatan dan kelemahan dari aktivisme filantropi dalam beberapa tahun<br />terakhir. Sebuah gambaran sejarah organisasi non-profit, struktur hukum, fungsi,<br />dan  sumber  daya  keuangan  adalah  salah  satu  tema  yang  dijelaskan  dalam<br />makalah ini

scholarly journals Nabídka programů pro osoby se zdravotním postižením v oblasti volného času

2013 ◽  
Vol 7 (3) ◽  
pp. 307-313
Author(s):  
Jana Vašendová ◽  
Ondřej Ješina
Keyword(s):  
Czech Republic ◽  
Special Needs ◽  
Leisure Time ◽  
School Age ◽  
Persons With Disabilities ◽  
The Czech Republic ◽  
Non Profit ◽  
Non Profit Organizations

The offer of leisure time activities for persons with disabilities in the Czech Republic is still not paying enough attention. Our aim is to find out what is the offer of services and obstacles for the expansion of its menu. These findings can then be used for more effective support to the development of these bodies, extensions and targeting of activities for persons with a Disability or other special needs. Research investigation was attended by 40 of 165 originally polled bodies (educational and nonschool organizations, commercial businesses and non-profit organizations) in the 6 counties. 55 % of them carries out actions for persons with a disability, most commonly combined and physical. The children of school age are the main focused group, and it is a single (rather than annual) event is an educational and artistic focus. Although it is based on 97,5 % of organizations to implement meaningful events for persons with a Disability, has only 25 % of them plenty of information and resources for their implementation.

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