Resource Potential as a Key Element in Effective Management of a Charitable Foundation

The quantity and quality of resources available to a charitable foundation (CF) are indicators of the range of services it can provide to beneficiaries within its operational area. Therefore, the potential for stable development of a CF is determined by the adequacy of its resource potential. Investigating and establishing relationships between the elements of the foundation aims to enhance the theoretical framework necessary for analyzing management mechanisms of non-profit organizations, thereby facilitating the achievement of the CF’s statutory goals and its effective development through resource provision. The purpose of this study is to expand the conceptual framework in the field of charitable activities and to substantiate the impact of resource potential on the effectiveness of foundation management. As a result of the research, the authors define the concepts of “resources” and “resource potential” of a CF; they identify and justify both its composition (i. e., the combination of internal and external resources involved in the production and delivery of charitable services) and its structure, graphically represented as production resources and intangible assets with stable economic ties among themselves and with external environmental elements. The obtained results can be utilized in academic and educational processes and may be of interest to representatives of charitable organizations.