Non-profit Organizations

Teachers

Included in study programs

Teaching results

Knowledge:
A comprehensive view of the non-profit organization as an entity not established for the purpose of business by defining the role, features and functions of non-profit organizations in the market economy, the essence of the basic legal forms of non-profit organizations and the specifics of their economic functioning, as well as defining the specifics of strategic, personnel, financial management and marketing in non-profit organizations.
Competence:
• Effectively use material information about non-profit organizations, their basic characteristics, functions, goals, and relationships with the environment,
• Ability to select the appropriate type of non-profit organization in relation to the provision of a public or mutually beneficial service based on knowledge of the legal forms of non-profit organizations
• Ability to design and implement economic decisions and evaluate their impact on the fulfilment of the mission of the non-profit organization as well as on its economic performance
Skill:
• interpret the specifics of non-profit organizations according to their subject of activity,
• the student can use case studies to describe and evaluate the relationships of a non-profit organization with its environment in direct relation to its mission and the provision of a public or mutually beneficial service,
• the student can prepare a strategic plan for a non-profit organization
• the student independently develops and evaluates a fundraising project for a non-profit organization
• the student can prepare an appropriate volunteer program and identify indicators of its effectiveness
• the student is able to characterize, quantify and analyze the economic results of a non-profit organization, with particular focus on tax and accounting aspects

Indicative content

Thematic definition of lectures:
1. Non-profit organizations (NPOs) and their position in the market economy.
2. Typology of non-profit organizations.
4. Legal regulation of non-profit organizations
5. Organizational forms of non-profit organizations.
6. The position of the board of directors in the NPOs.
7. Management of non-profit organizations - basics and structures of management, arguments and necessity of managerial thinking in NPOs.
8. Strategic management of NPOs.
9. The essence of personnel management in NPOs.
10. Volunteer management in NPOs.
11. Structure of NPOs financial resources.
12. Marketing NPOs.
13. Measurement of NPOs performance.
Thematic definition of exercises:
1. Introduction of students with the conditions for obtaining credit, division of term papers.
2. Identification of basic differences between non-profit organizations and business entities.
3. Typology of NPOs, NPOs and their relations with society (with the state, local government, entrepreneurs and other NPOs) on case studies.
4. Establishment and management of the assets of a foundation and a non-profit organization providing services of general interest.
5. Establishment and management of the assets of the civic association and the non-investment fund.
6. Management of NPOs.
7. Strategic management - a case study of the NPO strategic plan.
8. Fundraising from internal sources.
9. Obtaining funds from fundraising.
10. Organizational forms of NPOs.
11. Semester paper.
12. Tax and accounting aspects of NPOs.
13. Methods of evaluating the effectiveness of NPOs.

Support literature

1. BRYSON, John M. Strategic Planning for Public and Nonprofit Organizations: A Guide to Strengthening and Sustaining Organizational Achievement. 5th Edition. New York : Wiley, 2018. 544 s. ISBN 978-1119071600.
2. DANN, Paul, J. Managing and Leading Nonprofit Organizations: A Framework For Success. 1st Edition. New York : Wiley, 2022. 254 s. ISBN 978-1119818532.
3. DRUCKER, Peter F. The five most important questions you will ever ask about your nonprofit organization. San Francisco : Jossey-Bass Publishers, 1993. 64 s. ISBN 978-1555425951.
4. HAMMACK, David. C. – YOUNG, Dennis. Nonprofit Organizations in a Market Economy. Jossey-Bass Publishers: San Francisco : Jossey-Bass, 1993. 445 s. ISBN 978-1555425401.
5. HOPKINS, Bruce, R. Starting and Managing a Nonprofit Organization: A Legal Guide. New York : Wiley, 2017. 448 s. ISBN 978-1119380191.
6. SANDERS, Aaron. How to Start, Run & Grow a Successful Nonprofit Organization. 1st Edition. North Charleston : CreateSpace Independent Publishing Platform, 2018. 178 s. ISBN 978-1721587629.

Syllabus

Thematic definition of lectures: 1. Non-profit organizations (NPOs) and their position in the market economy. Characteristics, objectives and functions of NPOs. Pestoff's model of the position of NPOs in the national economy. 2. Typology of non-profit organizations. Relations of NPOs with the state, city, business entities and other non-profit organizations. 3. Legal regulation of non-profit organizations - Part 1: foundations; non-profit organization providing services of general benefit (establishment and formation, property and property management, charter, authority, dissolution and termination). 4. Legal regulation of non-profit organizations - Part-2: civil association, non-investment fund (establishment and formation, property and property management, constitution, organs, dissolution and termination). Management of churches, religious societies and political parties and movements. 5. Organizational forms of non-profit organizations (small structured group around a charismatic leader, organization with a defined mission, registered organization, professional organization, organization with vertical and horizontal branching.) 6. The position of the board of directors in the NPOs. The roles of the board of directors in the NPOs. Executive and management functions. 7. Management of non-profit organizations - basics and structures of management, arguments and necessity of managerial thinking in NPOs. 8. Strategic management of NPOs. Factors influencing the strategic management process, phases of the strategic management process, advantages and disadvantages of strategic management of NPOs. 9. The essence of personnel management in NPOs. Personnel management of professional employees of NPOs. 10. Volunteer management in NPOs: needs mapping and volunteer program planning, volunteer management, volunteer evaluation and compensation, measuring volunteer program effectiveness, the value of volunteer work. 11. Structure of NPOs financial resources. Self-financing of the NPOs. Advantages and disadvantages of self-financing. Raising funds through fundraising. Fundraising project. 12. Marketing NPOs. Basics and peculiarities of NPOs marketing, marketing planning. Marketing research. Marketing mix of NPOs and its specifics. 13. Measurement of NPOs performance. Tax aspects of NPOs (income tax law, property taxes, value added tax) and accounting aspects of NPOs (specifics of NPOs accounting, accounting systems). Thematic definition of exercises: 1. Introduction of students with the conditions for obtaining credit, division of term papers. The position of NPOs in the market economy and the causes of the emergence of NPOs. 2. Identification of basic differences between non-profit organizations and business entities. The role of NPOs in the processes of dealing with migration and its impact on the European economy, the nature of the asylum system in the Slovak Republic. Global poverty, nature, criteria and solutions from the perspective of the NPOs. 3. Typology of NPOs, NPOs and their relations with society (with the state, local government, entrepreneurs and other NPOs) on case studies. Topic for discussion: the role of NPOs in environmental protection and impacts on the economy of the state, city, locality and quality of life of the population; development projects. 4. Establishment and management of the assets of a foundation and a non-profit organization providing services of general interest. Topic for discussion: The importance of NPOs in supporting the development of sport, the Sports Act, financing of sports from Eurofunds, grants, subsidies, sponsorship. 5. Establishment and management of the assets of the civic association and the non-investment fund. Topic for discussion: the role of NPOs in the protection of the world cultural heritage in Slovakia, support from EU funds, grants, subsidies, sponsorship. 6. Management of NPOs. Forms of volunteer recruitment and a case study of a volunteer program. Voluntary Service Act. Employment relations with the volunteer. Topic for discussion: The position of the NPOs in dealing with the economic impact of an ageing population on the economy, employment and society, the role of the NPOs in dealing with the problems of people with specific needs, health care, caregiver. 7. Strategic management - a case study of the NPO strategic plan. Application of strategic planning methods in NPOs. SWOT analysis of NPO. Topic for discussion: The influence of NPOs in solving the problem of ethnic groups in society, the connection to the economy of the state, cities, localities. 8. Fundraising from internal sources. Entrepreneurship of NPO - assumptions and creation of a business plan of NPO. Topic for discussion: The influence of NPOs in the formation of public opinion in relation to left and right extremism, the impact on contemporary society, the interconnection with the economy. Presentation of the seminar paper - project. 9. Obtaining funds from fundraising. Structure and creation of a fundraising project. The personality of a fundraiser. Topic for discussion: Code of ethics of non-profit organizations. Presentation of the seminar work - project. 10. Organizational forms of NPOs. Case study. Topic for discussion: The role of NPOs in shaping public opinion and its impact on corruption detection. Corruption and its impact on the economy of the state, city, locality. Presentation of the seminar work – project. 11. Semester paper. Roles of the board of directors in the NPO - case study. Topic for discussion: The role of the NPO in consumer protection, originality and quality of goods. Presentation of the seminar paper - project. 12. Tax and accounting aspects of NPOs. Determination of the tax base for income tax, items affecting and not affecting the tax base of NPOs. Discussion topic: The role of the NPOs in solving gender equality issues. 13. Methods of evaluating the effectiveness of NPOs, practical implementation of financial-economic analysis of NPOs. on the example of a specific NPO.

Requirements to complete the course

40 % continuous work during the semester (elaboration of a topic for discussion, seminar project, semester exam) 60 % written examination

Student workload

156 h (attendance at lectures 26 h, attendance at seminars 26 h, preparation for seminars 26 h, preparation for semester exam 26 h, preparation for examination 52 h)

Language whose command is required to complete the course

Slovak

Date of approval: 09.02.2023

Date of the latest change: 14.05.2022