Non-profit organizations as legal entities are formed in various organizational and legal forms. Each of the forms has certain characteristic features, based on the foundations of their creation, reorganization, liquidation and other parameters. According to the article of the law that regulates the activities of such an element of a legal institution as non-profit organizations as legal entities, it should be noted that organizations that do not have as their main goal the extraction of income as a result of their functioning and do not distribute this income among the members of this legal entity .
Thus, there is a main feature, on the basis of which it is very easy to separate commercial and non-commercial organizations. It should be understood that there is no ban on the implementation of such activities by organizations of economic activity, but only if the named activity is focused on achieving the goals for which this organization was formed.
Based on the same law, we can say that the main goals and objectives of creating such a component as non-profit organizations as legal entities are charitable, cultural, educational, charitable and other purposes. The determining moment in the formation of the goal of creating such an organization is the achievement of the public good. It has already been pointed out that non-profit organizations as legal entities are formed in various forms. These can be religious associations, unions and associations, foundations and institutions, non-profit partnerships, non-profit autonomous organizations. The order of actions of members of such organizations is diverse, based on the forms of their creation.
Any non-profit organization is engaged in such a matter as the accounting policy of a non-profit organization. In addition, if this type of legal entity has no profit, the main question arises as to where the financial resources of non-profit organizations come from. The policy of accounting organizations for accounting tasks determines the internal documentation of the organization, which is formed by an official and approved by its head. If the organization is re-created, then the policy in question must be ratified before the first publication of the accountants' accounts, but no later than three months from the date of registration of the organization in specially authorized bodies. It is considered used in the organization from the date of its formation. In general, it should be noted that the accounting property policy acts as a combination of accounting methods that are selected by the organization itself. Such methods should have methodological, organizational and technical certainty included in the principles of the non-profit organization.
The financial resources of non-profit organizations play the role of funds that are attracted from some sources to the formation and improvement of their activities. The sources of formation themselves have two factors, on which, in fact, they depend. This is the type and order of the services provided. Some services may be provided on a free-of-charge basis, others - exclusively on a paid basis, and others - on the combination of the first two. For example, in the field of public administration or in the field of national defense, security at the national level, environmental protection, which refers to the protection of the life of society as a whole, each individual and any legal entity can receive services for free, and the only source of raising finance is funds that this organization accepts from the country's budget. Some types of services, for example, in the field of entertainment, are provided only for a fee. Of course, budgetary funds are allocated, but only in the form of subsidies for the purpose and not always when it is needed.