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1、01TeChniCalnot-for-profitrelevanTTopaperSf1,f5,f7,f8,p2,p3andp5SSeveralpapersintheACCAWhatisanot-for-profitorganisation?Typesofnot-for-profitorganisationQualificationmayfeatureItwouldbesimplistictoassumeNot-for-profitorganisationsexistionquestionsonnot-for-profittha
2、tanyorganisationthatdoesinboththepublicsectorandtheorganisations.Atthenotpursueprofitasanobjectiveprivatesector.Most,butnotall,STFundamentalslevel,theseisanot-for-profitorganisation.publicsectororganisationsdoueincludePapersF1,F5,F7andThisisanincorrectassumption,not
3、haveprofitastheirprimaryF8.AttheProfessionalleveltheyasmanysuchorganisationsdoobjectiveandwereestablishedinQionallevelincludePapersP2,P3andP5.makeaprofiteveryyearandordertoprovidewhateconomistsalSlevel,Althoughmanyoftheprinciplesovertlyincludethisintheirformalrefert
4、oaspublicgoods.TheseureSSofmanagementandorganisationplans.Quiteoften,theywillaremainlyservicesthatwouldTapplytomostbusinessmodels,describetheirprofitasa‘surplus’notbeavailableattherightnot-for-profitorganisationsratherthanaprofit,butaseitherpricetothosewhoneedtouser
5、ofehavenumerousfeaturesthattermcanbedefinedasanexcessthem(suchasmedicalcare,pdistinguishthemfromtheofincomeoverexpenditure,themuseums,artgalleriesandprofitmaximisingorganisationsdifferencemaybeconsideredsomeformsoftransportation),heoftenassumedinconventionalratherse
6、mantic.orcouldnotbeprovidedatTeconomictheory.Not-for-profitorganisationsallthroughthemarket(suchThisarticleexplainssomeofaredistinguishedfromprofitasdefenceandregulationofionmayfeaaTthesefeatures.Thefirstpartmaximisingorganisationsbymarketsandbusinesses).PrivateT8.o
7、fthearticlebroadlydescribesthreecharacteristics.First,mostsectorexamplesincludemostafCthegenericcharacteristicsofnot-for-profitorganisationsdoformsofcharityandself-helpnot-for-profitorganisations.nothaveexternalshareholdersorganisations,suchashousingThesecondpartoft
8、heprovidingriskcapitalfortheassociationsthatprovidehousingarticle,tobepublishedinthebusiness.Second,andbuildingforlowincomeandminority7and
