PRINCIPLES OF FINANCING OF NON-PROFIT ORGANIZATIONS IN SLOVAK REPUBLIC

Non-profit organizations are becoming an important part of national economies. The non-profit sector has also built up a stable position in the Slovak Republic and is made up of non-profit organizations. The aim of these organizations is not to make a profit, but to provide public services. These services are provided in the field of health care, humanitarian aid, in the field of science and research, education, etc. The funding of non-profit organizations is receiving attention. Every non-profit organization needs financial resources to ensure its activities and the topic of financing non-profit organizations is dealt with in our paper. In the article we work with two hypotheses and in the analytical part the segmentation method, comparative and descriptive method was used. In the first part of the analysis, we chose nonprofit organizations and foundations operating in the Slovak Republic in terms of legal form. Among the forms of funding sources, we focused on contributions obtained through tax assignation. The segmentation method was used to determine the groups for which we analysed the obtained means. Subsequently, we compared the contributions obtained through tax assignation in the case of non-profit organizations and foundations on the basis of figures. In the second part of the analysis, we dealt with the analysis of the volume of funds drawn from Eurofunds, which are intended for non-profit organizations operating in the Slovak Republic. Descriptive methods were used in this analysis. After evaluating the results, we came to the conclusion that one of the established hypotheses was not confirmed. The result of the article is a comprehensive view of the reader on the issue.