Funding opportunities for a public benefit corporation - impact on accounting and tax regime

This thesis is divided into two parts, theoretical and practical. The theoretical part describes non-profit organizations in general. The practical part deals with the evaluation of different funding sources of a chosen non-profit organization and their impact on accounting and tax treatment. Individual goals include keying of costs and revenues, describing the changes in the operating grant received in the individual observed years and inflation in the previous year, between subsidies and the number of pupils and the ratio of operating subsidies for school fees and income from additional activities