Types of non-profit organizations
Social cooperatives, on the other hand, have as their goal the general pursuit of the community for human promotion and social integration of citizens, including social and health services and educational services for disadvantaged people.
Then there are the NGOs (non-governmental organization) that very often carry out activities of support in the missionary world or more generally they deal with cooperation with European, national and international institutions.
With regard to social promotion associations, it can be defined as associations in which individuals associate to pursue a common purpose not of a commercial nature.
Finally the Foundations of civil law and of banking origin and the social enterprises that deal with are to be mentionedsocial assistance , health, social health, education, education, environmental protection and cultural heritage, university and extracurricular training and social tourism (according to l.118 / 05 made organic by legislative decree 155/06 ).
How non-profits are formed
The bodies that make up the non-profit world, therefore, differ substantially in their structure, distinguishing themselves by type and legal status . From a fiscal point of view they can then be divided into non-commercial entities, commercial entities and non-profit organizations.
Interesting is the data according to which today, in Italy, non-profit companies are up by 28% compared to 2001 data. The staff of any non-profit association and organization is made up of the President, the Board of Directors and the Shareholders’ Meeting.
The former is responsible for the management of the organization and the activities planned and voted for by the Board of Directors or by the shareholders’ meeting, but cannot make any decision alone; the president can be defined asa legal representative body of the association.
How non-profit organizations operate
To actually manage and manage the association is the Executive Council which not only promotes activities but represents the executive body with real decision-making power. It is usually, but not always, made up of three members: the President, the Vice President and the Secretary.
The most important task of the Board of Directors is the care of economic affairs, through the management of the association c. Last but not least, there is the Shareholders ‘Meeting formed by all the member members registered in the special members’ register and in good standing with the payment of the insurance fee; they always have the right to participate in the decisions of the institution, at least once a year when not extraordinarily requested, in a special Assembly convened by the Board of Directors.
The Assembly also has the power to decide on the election of the Board of Directors, to manage the destination of the surplus or deficit , to approve the annual program of activities and the accounting statement.
Accounting and account management of non-profit organizations
For non-profit organizations, account management is therefore of vital importance for their survival and development. Due to the difficulty of management , in recent times, non-profit organizations are increasingly relying on expense management tools : among these, there are prepaid cards. This type of card allows each member of the association to make payments and make purchases on behalf of the organization based on its savings fund.
In this way, not only are transactions facilitatedbut it is easier for the non-profit organization to keep all expenses under control, perhaps even assigning a prepaid card to each different mission so as to be able to manage the budget in a completely personalized manner.
This tool is also easy to manage, because the card can be quickly recharged by transferring the funds through special recharges made manually or set as periodic and automatic.
The possibility of exporting the data of expenses and transactions in the most common formats means that even the management of the accounting of the non-profit organization is fast, efficient and always monitored.