Please use this identifier to cite or link to this item: http://ena.lp.edu.ua:8080/handle/ntb/55996
Title: Accounting and analytical support of fundraising operations in organizations of non-profit sector of the economy
Authors: Vysochan, O.
Ivasiuk, T.
Affiliation: Lviv Polytechnic National University
Bibliographic description (Ukraine): Vysochan O. Accounting and analytical support of fundraising operations in organizations of non-profit sector of the economy / O. Vysochan, T. Ivasiuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 91–101.
Bibliographic description (International): Vysochan O. Accounting and analytical support of fundraising operations in organizations of non-profit sector of the economy / O. Vysochan, T. Ivasiuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 2. — P. 91–101.
Is part of: Economics, Entrepreneurship, Management, 2 (7), 2020
Issue: 2
Issue Date: 24-Feb-2020
Publisher: Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Place of the edition/event: Львів
Lviv
DOI: doi.org/10.23939/eem2020.02.091
UDC: 657.1
334.012.46
JEL: M41;
L31
Keywords: fundraising
the cost of fundraising
non-governmental non-profit organization
accounting for the cost of fundraising
transaction costs
Number of pages: 11
Page range: 91-101
Start page: 91
End page: 101
Abstract: In the modern world, organizations that have based their activities not on economic but social benefits are becoming more widespread. Nongovernmental non-profit organizations bring together individuals and/or entities for meeting economic, public, social, cultural, environmental and other interests, needs for political will, religious service, etc. Such organizations are usually not commercially active, so finding sources of funding or fundraising is an important component of their business activity. Different types of funding sources and different approaches to attracting such funding can be applied to each type of nongovernmental non-profit organization. Accounting of such funding and the cost of its finding is the core of transparent activity of these organizations and reflection of the results of their work. The purpose of the research is to explore the accounting and analytical support for the implementation of fundraising in non-governmental non-profit organizations. The article describes the concept of fundraising as an activity of finding and raising funds for the realization of social functions by non-governmental non-profit organizations. Types of non-governmental non-profit organizations in Ukraine and abroad are investigated, methods of fundraising implementation are disclosed. The nomenclature of expenses on fundraising, the procedure for recognizing such expenses and reflection in accounting of nongovernmental non-profit organizations are defined. The location of the cost of searching funding in the transaction costs of the organization is determined.
URI: http://ena.lp.edu.ua:8080/handle/ntb/55996
Copyright owner: © Національний університет “Львівська політехніка”, 2020
URL for reference material: https://keydifferences.com/difference-between
https://www.globalgiving.org/learn/what-makes-nonprofits-different-frombusinesses/
https://zakon.rada.gov.ua/laws/show/2755-17
https://www.foundationlist.org/news/what-isa-nonprofit-the-types-of-nonprofits-definitions/
https://rozvytok-hromady.com/po-suti/djerelafinansuvannia-hromadskyx-orhanizaciiievropeiskyi-ta-ukrainskyi-dosvid
https://zagoriy.foundation/wpcontent/uploads/2019/11/charity_funds_report.pdf
https://www.institute-of-fundraising.org.uk/guidance/
https://doublethedonation.com/tips/nonprofit-fundraising/#matching
References (Ukraine): 1. Difference Between NGO and NPO. Retrieved from: https://keydifferences.com/difference-between -ngo-and-npo.html
2. What Makes Nonprofits Different From Businesses? Retrieved from: https://www.globalgiving.org/learn/what-makes-nonprofits-different-frombusinesses/
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9. Zagoriy Foundation. Access mode: https://zagoriy.foundation/wpcontent/uploads/2019/11/charity_funds_report.pdf
10. Institute of Fundraising. Access mode: https://www.institute-of-fundraising.org.uk/guidance/
11. Nonprofit Fundraising: The Ultimate Guide. Access mode: https://doublethedonation.com/tips/nonprofit-fundraising/#matching
12. Vysochan, O. O. (2016) Fundraising costs as a significant component of transaction costs of nonprofit organizations. Visnyk Odeskoho natsionalnoho universytetu imeni I. I. Mechnykova. Seriia Ekonomika [Bulletin of the Odessa National University after I. I. Mechnikov . Economy series], 21. 9(51), 133-137 [in Ukrainian].
References (International): 1. Difference Between NGO and NPO. Retrieved from: https://keydifferences.com/difference-between -ngo-and-npo.html
2. What Makes Nonprofits Different From Businesses? Retrieved from: https://www.globalgiving.org/learn/what-makes-nonprofits-different-frombusinesses/
3. Podatkovyi kodeks Ukrainy vid 02.12.2010 r. No. 2755-VI [Tax code of Ukr aine from December 02 2010, No. 2755-VI] Retrieved from https://zakon.rada.gov.ua/laws/show/2755-17 [in Ukrainian]
4. What is a Nonprofit? Explanation of the types of nonprofits, definition, and the difference between "Public Charities" and "Foundations". Retrieved from: https://www.foundationlist.org/news/what-isa-nonprofit-the-types-of-nonprofits-definitions/
5. Halii, I., Aksenova, O., Luneva, L. (1998). Mesto pod solntsem: posob. dlia ekologich. obshchestv. organiz. instrumentarii deiatelnosti. Fandraizing i finansovaia ustoichivost [A place under the sun. Handbook for environmental public organizations. Toolkit activities. Fundraising and financial stability]. Moscow: SoES, 143 [in Russian].
6. Chernyavska, O. V., Sokolova, A. M. (2015). Fandraizynh [Fundraising]. (2 edition, rev). Kyiv: Alerta, 272 [in Ukrainian].
7. Babiy, O.Y. (2017). Posibnyk z fandreizynhu dlia biznes-ob’iednan [Tutorial on fundraising for business associations]. Kyiv, 168 [in Ukrainian].
8. Melekestseva, K. (2015) Dzherela finansuvannia hromadskykh orhanizatsii: yevropeiskyi ta ukrainskyi dosvid [Sources of funding for public organizations: european and ukrainian experience]. Retrieved from: https://rozvytok-hromady.com/po-suti/djerelafinansuvannia-hromadskyx-orhanizaciiievropeiskyi-ta-ukrainskyi-dosvid [in Ukrainian].
9. Zagoriy Foundation. Access mode: https://zagoriy.foundation/wpcontent/uploads/2019/11/charity_funds_report.pdf
10. Institute of Fundraising. Access mode: https://www.institute-of-fundraising.org.uk/guidance/
11. Nonprofit Fundraising: The Ultimate Guide. Access mode: https://doublethedonation.com/tips/nonprofit-fundraising/#matching
12. Vysochan, O. O. (2016) Fundraising costs as a significant component of transaction costs of nonprofit organizations. Visnyk Odeskoho natsionalnoho universytetu imeni I. I. Mechnykova. Seriia Ekonomika [Bulletin of the Odessa National University after I. I. Mechnikov . Economy series], 21. 9(51), 133-137 [in Ukrainian].
Content type: Article
Appears in Collections:Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 2



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