Accounting and tax treatment of non-profit organizations

Neprofitno orijentirane organizacije, što govori sam naziv, upućuje na glavnu karakteristiku takvih organizacija, a to je odsustvo profita, što u svojoj suštini znači da takav tip organizacija ne djeluje radi ostvarivanja dobiti, već se kao takvo, njihovo primarno djelovanje povezuje sa općim/zajedničkim/javnim interesom. Takvo djelovanje ima širi i snažniji utjecaj na veću, odnosno širu populaciju. Neprofitne organizacije, s obzirom na svoju specifičnost poslovanja, imaju drugačiji porezni tretman i posebnu zakonsku regulativu u odnosu na profitne organizacije. Neprofitne je organizacije moguće podijeliti s obzirom na pravni oblik. Predmet rada je definiranje specifičnosti poslovanja neprofitnih organizacija, s posebnim naglaskom na poslovanje u okviru Republike Hrvatske, posebice u domeni računovodstva kao i poreznog tretmana, koji se u suštini značajno razlikuje od poreznog tretmana vezanog za profitno orijentirane organizacije. Cilj rada je, definiranjem financijskih i pravnih značajka poslovanja neprofitnih organizacija u Republici Hrvatskoj, istaknuti glavne prednosti neprofitno orijentiranih organizacija, kao i nedostataka te definirati prijedloge za unaprjeđenje istog. Svrha rada je omogućiti detaljan uvid u sve aspekte poslovanja neprofitno orijentiranih organizacija u Republici Hrvatskoj, kao i uvid u računovodstveni te porezni tretman neprofitnih organizacija.Nonprofit organizations point to the main characteristic of such organizations in order to give up profits, which essentially means that such an organization's advice does not act for profit, but as such, and primarily associates with general / common / interests to people. That means that such action has a broader and more powerful impact on wider population. Non-profit organizations, due to their specific business characteristics, have different tax regulations and special legal regulations compared to for-profit organizations. Nonprofits can be divided into right forms. Likewise, nonprofits differentiate between for-profit and behave in that their goal is to achieve well-being, while for-profit is to make profit. The subject matter defined the specific business activities of non-profit organizations, with particular emphasis on doing business in the Republic of Croatia, a special service in domestic accounting as well as a tax third body, which in the proposed measure classified tax third members for profit for oriented organizations. The aim of the paper is to define the financial and legal significant activities of a non-profit organization in the Republic of Croatia, to highlight the main advantages of non-profit-oriented organizations, as well as the disadvantages and to define a proposal for not managing it. The purpose of this paper is to provide a thorough insight into all aspects of the business of non-profit-oriented organizations in the Republic of Croatia