FINPFNP Finance of Nonprofit Sector

School of Business Administration in Karvina
Winter 2010
Extent and Intensity
2/1/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Pavlína Haltofová, Ph.D. (lecturer)
Guaranteed by
Ing. Pavlína Haltofová, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
Subject students of Finance of Nonprofit Sector get information about the nonprofit sector in the Czech Republic, especially in social services, public management, defences, health care, education and culture, learn about ways and possibilities of finance and investment. They get an overview about tax system for nonprofit sector in CR. They learn about grant projects for nonprofit organizations and about work of grant organizations.
Syllabus (in Czech)
  • 1. Characterisation of nonprofit sector in the Czech Republic
    Differences between profit and nonprofit sector. Purpose of nonprofit sector. Structure of nonprofit sector and types of organizations. Mission and target of the organization.
    2. Founding of nongovernmental nonprofit organizations
    Legislation related to founding nonprofit organizations. Charter and regulations Analysis of social environment with regard to use a nonprofit organization.
    3. Finance management in nongovernmental nonprofit sector
    Nongovernmental nonprofit (public and private) organizations - basic principles of their economy and finance. Their specificity. Analysis of effectiveness and distribution (actions) of activities in nonprofit organizations.
    4. Finance in nongovernmental nonprofit organizations
    Main possibilities of finance sourcing. Application of marketing in nonprofit sector; in culture and art, education, health care, sport, social sphere and civic associations. Foundations, foundation funds and their essence.
    5. Finance from public resources
    Dotation state policy. Dotations from state budget, budget of counties and municipality. Possibilities and requirements in getting finance for various kind of nonprofit organizations. Legislation.
    6. Finance from European Union funds
    Types of EU funds and utilisation possibility in nonprofit sector. Fiels of support. Requirements for acquisition of dotation.
    7. Finance from commercial sources
    Dotation from point of view of donator and donee. Sponsorship from point of view of sponsor as well as nonprofit organization. Tax aspect for donator and sponsor.
    8. One`s own resources
    Possibilities of nonprofit organizations for self-financing. Trading. And related modifications of regulations.
    9. Investment
    Possibilities of investment for nonporfit sector. Types of investment, criteria for evaluation channels of investment.
    10. Essence and creation of projects for nonprofit organization
    Rules and belongings of project creation. Projects as a important item of gaining money. Project documentation preparing firms.
    11. Drawing up a budget
    Budgeting of nongovernmental nonprofit sectors. Types of budgets. Programmatic and source budget. Cash-flow budget. Principle of economy.
    12. Fiscal and tax aspect of various kinds of finance
    Tax law and paragraphs related to nongovernmental nonprofit sector. Declaration of taxes.
    13. Finance advantageous products for nonprofit sector
    Checking account. Insurance. Other products. Actual offers.
Literature
    required literature
  • NOVOTNÝ, J. a kol. Ekonomika a řízení neziskových organizací: (zejména nevládních organizací). 1. vyd. Praha: VŠE, 2004. ISBN 80-245-0792-7. info
  • ŠKARABELOVÁ, S. A KOL. Když se řekne nezisková organizace.. Brno: ESF MU, 2002. ISBN 80-210-3031-3. info
  • REKTOŘÍK, J. a kol. Organizace neziskového sektoru. Základy ekonomiky, teorie a řízení. Praha: Ekopress, 2001. ISBN 80-86119-41-6. info
  • HAMERNÍKOVÁ, B., KUBÁTOVÁ, K. Financování ve veřejném a neziskovém nestátním sektoru. Praha: Eurolex Bohemia, 2000. ISBN 80-90275-23-0. info
    recommended literature
  • Časopisecké články z: časopisu Grantis. Aktuality a zprávy z webových stránek: http://www.e-cvns.cz, www.neziskovky.cz. info
  • Komplexní analýza nestátního neziskového sektoru v kraji Vysočina: s důrazem na absorpční kapacitu a kvalifikační potřeby. Krajský úřad kraje Vysočina, 2006. info
  • ŠKARABELOVÁ, S. Marketing ve veřejném sektoru. Brno: Masarykova univerzita, Ekonomicko-správní, 2005. info
  • HYÁNEK, V., ŠKARABELOVÁ, S.,ŘEŽUCHOVÁ, M. Rozbor financování nestátních neziskových organizací z vybraných veřejných rozpočtů. Brno: Centrum pro výzkum neziskového sektoru, 2005. ISBN 80-239-5262-5. info
  • HRABALOVÁ, S. Teorie a praxe rozvoje měst a obcí. Brno:Masarykova univerzita v Brně, 2004. ISBN 80-210-3356-8. info
  • DRUCKER, F. Řízení neziskových organizací: praxe a principy. Praha: Management Press, 1994. ISBN 80-85603-38-1. info
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is also listed under the following terms Winter 2007, Winter 2008, Winter 2009, Winter 2011, Winter 2012, Winter 2013.
  • Enrolment Statistics (Winter 2010, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2010/FINPFNP