Compliance of indicators to identify an organization as non profit organization
Abstract
Nowadays, taking into account the growing importance of Non Profit Organizations (NPO) in our society, it’s necessary to determine which organizations could have this status. Therefore, we have analyzed different entities that are, or could be, qualified as NPO, in accordance with national legislation in force; and we have evaluated if they comply with NPO’s Indicators, established by the Comisión de Entidades Sin Fines Lucrativos of the Asociación Española de Contabilidad y Administración de Empresas (AECA) (Spanish Association of Accounting and Business Administration), to conclude, from our point of view, which of them they can be qualified and named as Non Profit Organizations. This article identifies the analized NPOs.
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