%0 Journal Article
%T THE CONSTITUTION, ORGANIZATION AND OPERATION OF NON-PROFIT ORGANIZATIONS
%A DUMITRU FRANCA
%A MORARU MARIA
%J Anale : Seria £¿tiin£¿e Economice. Timi£¿oara
%D 2012
%I Mirton Publishing
%X Non-profit organizations are associations, foundations or federations which use their own assets and revenues in order to pursue activities of general, community or non-patrimonial purpose. According to these legal regulations, associations and foundations can be constituted by natural or legal persons with the purpose of undertaking such activities of general, community or non-patrimonial (non-profit) purpose. The organization and operation of non-profit organizations presents a series of particularities in the case of associations as opposed to foundations, but there are also common elements.
%K Non-profit
%K community
%K association
%K the auditor
%K patrimony
%K foundations
%U http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_034.pdf