A STUDY OF APPROACHES TO CONSIDERING THE NATURE OF NON-PROFIT ORGANIZATIONS

In modern conditions, non-profit organizations influence many socio-economic processes. The essence of the concept of non-profit organizations is determined by many characteristics, the main of which are: legal status, functionality performed, features of influence on social and economic systems. The authors considered various approaches to determining the essence of non-profit organizations, in particular, legal, functional, economic and civil-social approaches, which makes it possible to study the specifics of the essence of organizations of the third sector of the economy. It was revealed that from the point of view of social management, a functional approach is of significant interest, which allows accumulating various areas of activity of non-profit organizations for the formation of social benefits. It was determined that in management practice it is advisable to combine approaches to considering the essence of non-profit organizations, allowing to achieve synergy of their strengths.