This presentation provides an overview of non-profit organizations (NPOs). It defines NPOs as organizations that are founded for educational or charitable reasons and do not provide financial benefits to shareholders or trustees. The goals of NPOs are to improve society, better communities, create change, and provide sustainable development and public benefits. NPOs function through economic and management activities and are subject to statutory and tax regulations. They operate in various scopes including arts, education, environment, health, public benefit, religion, and international affairs. In India, NPOs are commonly known as NGOs and can register as trusts, societies, section 25 companies, or through special licensing.

1. Presentation on Non- Profit Organization
Outcome of study is:-
Introduction
Meaning & definition
 Objective & goals
 function
 Nature
Scope
Registration of NPO
Submitted by:ANAND KUMAR MISHRA
MBA 4th Sem Roll No-4

2. Introduction:You buy goods of daily consumption from the general
store of your locality, such as clothes from cloth shop
or you see a movie in a cinema hall. These are all
business organizations that deal in purchasing and
selling goods and services. Their objective is to earn
profit. You must have studied in a school, you go to a
hospital for treatment. You may be a member of a
sports club of your area. These are the organizations
that are founded not to earn profits but to provide
services to their members and to the public in
general.

3. Meaning of NPO : it is An incorporated organization which exists for
educational or charitable reasons, and from which its
shareholders or trustees do not benefit financially.
 Any money earned by a non-profit organization
must be retained by the organization, and used for
its own expenses, operations, and programs. Many
non-profit organizations also seek tax exempt status,
and
may
also
be exempt from local taxes including sales taxes or
property taxes.

4. Defn of NPO (Non-profit organization)
or NCO (Non-commercial organization)
or NPB (Non for profit Business)
 It is A corporation or an association that conducts
business for the benefit of the general public without
shareholders and without a profit motive.
 it is an organization that uses surplus revenues to
achieve its goals rather than distributing them as profit
or dividends.
 it is an incorporated organization which exists for
educational or charitable reasons, and from which
its shareholders or trustees do not benefit financially.

5. Objective & goal:a ) AIM TO IMPROVE SOCIETY
b ) BETTERING THE COMMUNITIES
THEY SERVE
c ) CREATES CHANGES
d ) PROVIDE SUSTAINABLE
DEVELOPMENT
e ) CONTRIBUTION IN NATIONAL
INCOME
f ) PROVIDE BENEFITS & SERVICES TO
GENERAL PUBLIC

6. Function: Economic activity
 Supervision and management provisions.
 Representation.
 Accountability and auditing provisions.
 Provisions for the amendment of the statutes or
articles of incorporation.
 Provisions for the dissolution of the entity.
 Tax status of corporate and private donors.
 Tax status of the foundation.

7. Nature: Serve the public
 Having defined purpose
 Service oriented
 Statutory body of tax
 Based on Nature of Work such as:-
religious, charity, Artistic, prevention of
cruelty, labour organization, scientific,
Health Care etc.

8. Scope: Art, culture & Humanities
 Education & Research
 Environmental & Animals
 Health Services
 Public & social Benefit
 Religion
 Mutual /Membership Benefit
 International & foreign Affairs

9. In India The NPOs are commonly
known as NGOs
They can be registered in four ways:1) Trust
2) Society
3) Section-25companys
4) Special Licensing

10. The following laws or Constitutional
Articles of the Republic of India are
relevant to the NGOs: Articles 19(1)(c) and 30 of the Constitution of
India
 Income Tax Act, 1961
 Public Trusts Acts of various states
 Societies Registration Act, 1860
 Section 25 of the Indian Companies Act, 1956
 Foreign Contribution (Regulation) Act, 1976