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The article is devoted to the study of the specifics of the legal status and economic features of the activities of non-profit organizations in the Russian Federation as an independent sector of the economy performing important socio-economic functions. The article analyzes the purposes of establishing non-profit organizations, their organizational and legal forms, the specifics of limited legal capacity, as well as the features of the formation and use of financial resources of non-profit organizations and their dependence on external sources of funding. The article also examines the aspects of the dual nature of non-profit organizations’ activities, which combine statutory activities with entrepreneurial activities strictly limited by permissible boundaries, as well as the importance of financial transparency and the targeted use of funds. The main theoretical approaches to the analysis of the non-profit sector—economic, civil law, and accounting—are considered in terms of their contribution to understanding the economic nature of the non-profit sector. As a result of the study, the key features that distinguish non-profit organizations from commercial entities in legal, economic, organizational, and socio-political terms are summarized, and their role in the redistribution of resources, reduction of social inequality, ensuring social stability, societal development, and improving the effectiveness of the state’s socio-economic policy is substantiated.
nonprofit sector, legal status, sources of financing, statutory activities, entrepreneurial activity, regulatory framework
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