Poznyak O. Functioning of non-profit organizations' finance in conditions of market changes

The object of research. Economic relationships determined by functioning of non-profit organizations’ finance in conditions of social-market changes in Ukraine.Purpose of the research. Improvement of theoretical fundaments and development of practical recommendations aimed to raise efficiency of non-profit organizations’ finance functioning in terms of market changes in Ukraine.Methods of research: dialectical, scientific abstraction, statistic correspondence analysis, structural-functional analysis, analysis of financial activity efficiency, economical-mathematical.Theoretical and practical results. Formulated and proved scientific implications, conclusions and recommendations which enrich the theory and practice of non-profit organizations’ finance functioning, have powerful practical value in the process of their complex reforming. Novelty of the innovation. The major results which determine the contribution to the problem’s development and characterize the scientific novelty of the dissertation arereceived: for the first time: the necessity of the specific weight change of different kinds of financial resources aimed to raise the efficiency of financial functioning of the non-profit sector was argued basing on cluster analysis of the structure of non-profit organizations’ incomes. The most important of them are raising of private help and self-financing; on a result of positive dynamics of incomes and expenditures presence for non-profit organizations the model of calculations for their forecast estimation by using non-linear parabolic model was proposed. It is reasonable to consider received indicators while calculating budget expenditures for social-legal protection which will contribute provision of financing coverage in this sphere; developed: conceptual-categorical thesaurus in the theory of non-profit organizations’ finance: the concepts of “non-profit organization”, “non-profit organizations’ finance” were defined that allowed to define the indicators and structure of non-profit organizations, legal fundamentals of regulation and methodological principles of assessment the efficiency of their finances’ management; mechanisms of financial dealing of non-profit organizations with the subjects of the market which are underlain by the criteria of social-economical validity, legal adjustment, minimization of abuses; reconsidered: methodical approaches to the complex classification of non-profit organizations as the subjects of financial relationships due to broadening the range of criteria according to which this classification should be produced: the forms of subordination, privacy, financing, organizational-legal forms, kinds of activity, territorial status; proposals concerning taxation regulation of non-profit organizations’ finance which imply establishment of economically-reasoned boarders of charity and providing alternativeness to its calculated base; usage of the special VAT rate in the non-profit organizations’ operation; broadening the sources for passive incomes; stimulating the incomes fromsmall and medium business;providing social directivity of exempts; activities for complex reforming of non-profit organizations’ finance based on the international experience recommendations in the following spheres: structural completion, international financial relationships, information policy, taxation, particularly due to providing balanced tax load on non-profit organizations’ finance through the changes in the system of state regulation. The level of implementation. Separate scientific results were implemented in the practical activity of Chernihiv city youth organization “Have a Right” (certificate № 57 from 12.12.2005), State Tax Administration in Chernihiv region (certificate № 39/19-027 from 20.03.2006), as well as was used in the educational process of Chernihiv Institute of Interregional Academy of Personnel Management (certificate № 25 from 01.19.2006). The sphere of application. Non-profit organizations’ finance functioning and the ways of their improvement.