Nonprofit organization

Pursue non-profit organization ( NPO ) or non-profit organization, as opposed to for-profit organizations, no economic profit aims but serve charitable social, cultural or scientific objectives of its members. This is laid down in the Statutes.

• 7.1 Social Services
• 7.2 Cultural area

Equivalent names

• Ideal club
• Foundation
• Non- profit -oriented ( s ) the organization or company
• Registered association ( eV ) and profit limited liability company ( gGmbH ) in Germany
• Non-profit- making entity ( NPIs ) in Belgium (since 2002)
• Non-profit ( GoE ) in Belgium (obsolete: 1921-2002 )
• Non-profit association ( ASBL ) in Luxembourg
• "Not - for-profit organization" and "Non -business organization" in the UK, "Not - for-profit organization"
• " Nonprofit Corporation " in the United States of America

Complement to government and market

Non -profit organizations perceive certain purposes fulfillment of demand, promotion or advocacy or influencing ( tangible goal dominance) for their members ( self-help ) or third parties. The organizations belonging to the nonprofit sector.

Line

As clubs, associations, self-governing bodies, non-profit organizations ( gGmbH, gUG or gAG ), cooperatives or foundations, they are led by elected volunteers and can be supported in their work by volunteers. Their governing bodies can be selected or, as the case of foundations, are appointed by certain persons or institutions.

Profit

In Germany, the public utility under a government recognition procedure in applying for charitable status for plausibility is checked. Responsible is normally the tax office in which a income tax exemption is sought. The tax bill also serves as proof of non-profit and is the basis for the issuance of tax-reducing donation receipts. Typical types of nonprofit organizations are there -profit company, the non-profit corporation and the registered association ( eV ).

Finance and Controlling

The NPOs finance their services (individual goods, merit goods or public goods ) through membership fees, donations, grants, prices or fees. International they are financed to 53% on compensation for services, to 35 % above state contributions and only to 12% on donations. Overall, NPOs worldwide rely annually nearly 2 trillion U.S. dollars, equivalent to the gross domestic product of France.

Scored surpluses are not distributable as cash return directly to members or carrier. Certain reimbursements are possible in relation to the service stress. Transitions from the private autonomy to state or market control in some areas are possible and frequent.

The interest of social services at controlling has to the extent to which the inability of financial ratios for the control of business is recognized, especially when these companies, as many in social work, not be based on the profit. If in the social field, the determination of relationships in a scientific sense, is hardly possible to assess the results of the activities offered is seen as sensible and feasible. It is recommended to be the complexity of social services to meet to access a multidimensional framework. In addition to the financial dimension count for NPOs in the social field and the degree of order fulfillment, the views of the beneficiaries as well as those of the staff.

The above dimensions are to answer the following fundamental questions:

• Order Fulfillment: The extent to meet the social service subject-specific objective?
• Beneficiaries: What benefit will see the recipients?
• Personnel: How does the service affect the employees?
• Economics: What are the financial consequences of social service for the NPO?

More or other dimensions are in principle not excluded: It is always a fine line between clarity and completeness. The consideration of multiple dimensions makes it possible to get a balanced picture of the effects of an intervention.

The multidimensional approach is to ensure that inconsistencies in the target system to be more easily detected. Possible conflicts can be addressed in advance rather than subliminally to affect the overall results of the organization. However, in order for the wealth of detail to avoid losing track, key information (such as ratios) inevitable. It is important to be able to do at a glance a balanced picture of the effect of a social measure.

History

The term non-profit is a profit-oriented economies, as is common in capitalism ahead. Capitalist principles such as private property or self-determination of labor power are next to a subsistence beyond wealth and level of development conditions for the emergence of private non-profit organizations. A hypothetical governmental organization committed to state ownership and the labor of the citizens involving more or less forcibly, can not be termed as non-profit organizations even in the absence of financial gain. Therefore, NPOs have in Western countries have a long history. Non-governmental charities there has also been in pre-modern societies, historically especially in the form of foundations, with which, for example, hospitals or poor relief were funded. Such a foundation system has existed for example in Germany and the Ottoman Empire in the early modern period.

USA

The history of non-profit organizations in the United States is the history of effort to achieve, together with political and cultural independence from Europe. The origins of non-profit organizations in the United States arising from the rejection of the European absolutism in the 18th century. Through this rejection of state power of self-government is increasingly being sought by civil society concepts. With the increasing social imbalance situation in Europe at the time of industrialization and the social changes associated (for example, the October Revolution, Socialist Laws ) is wanted in the U.S. for ways to prevent expanding the state 's sphere of influence.

Especially the end of the 19th century the concept of the so-called welfare capitalism is discussed, independently provide benefits for the employer. This is often done through company-owned non-profit organizations.

Even today, many tasks in the U.S. that are classically attributed to the state sector in Europe ( education, culture, etc. ), filled with non-profit organizations.

The classification is carried out by the National Center for Charitable Statistics. NPOs can as a 501 ( c ) organization of the tax liability to be freed.

Germany

In the Middle Ages, the foundation sector was dominated Christian. Possibly due to the increasing prosperity of bourgeois circles can be an upswing privately funded charities find from the late 18th century. The 19th century is then a heyday of such organizations, a large part of the bourgeois elite was voluntarily in them or actively contributed to their funding at. Especially this is seen in the city-states, where concentrated trading citizens. In Frankfurt there were, for example, the Senckenberg Foundations ( Civil Hospital and medical-scientific foundation library), the Städel foundation ( art school and museum), the Polytechnic Society (training of workers, savings for " little people " ), the Rothschild Jewish Hospital ( which, however, only paying members was open ), the orphanage foundation as well as a soup kitchen, which was operated and financed by the bourgeois ladies of the Women's Association. The Women's Association also operated a school. The lively club nature of time can generally be difficult to distinguish them from the purely charitable, non-profit organizations.

Internationally

Since the end of the last millennium is the non-profit sector in a state of upheaval due to external and internal factors. Socio-political developments lead to shifts in the demand for social services, while empty public coffers and financially weakened social front in many European countries, non-profit organizations with profound limitations. At the same time the sector is experiencing an intensification of competition supported by converted legal framework - both at national and EU level - and a corresponding reform process in the public administration, including through New Public Management).

Social services are particularly affected by the commodification of public sector and are challenged to expand their accountability and improved in order to demonstrate the value of their work to funders, members and donors. While at for-profit companies to measure success on a few, few quantitative sizes limited - such as sales or profitability, the question calls for social NPOs large uncertainties forth. When is about the integration of immigrants reached? Or: How did the living conditions of disabled people improved? It belongs to the essence of providers of social services, in addition to compliance with financial conditions, particularly tangible objectives, such as reducing youth crime or enabling seniors. The latter, however, are rarely so precise enough to be implemented without further would be possible and verifiable. The measurement of success is even more complex when effec - held goals are formulated resource-oriented. In the eyes of stakeholders, such as donors, volunteers or the public sector include not only the means employed but in particular the results obtained. At the level of resources used, the NPO directed their attention to the need for a specific target factors of production (inputs ), such as the number or qualifications of the employee. The staff are a key resource dar. In contrast, relate to action-related goals, the results are to be achieved - whether the quantity (output ), the objective effect (Effect ), the subjective consequence (impact) or the result for the environment (outcome). The transition from input to output targets for the NPO is connected with considerable consequences and is clearly reflected in the orientation of the control instruments. If thought about in a counseling center for young people from the point of view of resources on staff hours, the attention is paid - if the effect of speech is - improving the lives of young people.

Types of non -profit organizations

A distinction is made between:

• Foreign power NPO ( service for third parties )
• Own performance NPO (Members Association )
• Mixed forms of both

Social Services

Cultural area

• Artist promotion
• Care and preservation of historic books Book Adoption and documents
• Conservation organizations are committed to a preservation of the cultural and architectural monuments from different eras and promote contemporary, good architecture for new buildings.