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Evaluation of Economy and Fundraising of Selected Endowment Fund
Buťáková, Kristýna ; MBA, Petr Jarchovský, (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis deals with the evaluation of the economy of selected non-governmental non-profit organization, Endowment fund Modrý hroch. The theoretical part of the thesis descriptions the issues of the non-profit sector and endowment fund. In the analytical part of the thesis, there is a cost-revenue analysis and modified financal analysis. According to results from analysis, there is a summary of development of the economy and fundraising. In conclusion, there are presented own solutions of organization s weaknesses.
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Evaluation of Economy and Fundraising of Selected Endowment Fund
Buťáková, Kristýna ; MBA, Petr Jarchovský, (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis deals with the evaluation of the economy of selected non-governmental non-profit organization, Endowment fund Modrý hroch. The theoretical part of the thesis descriptions the issues of the non-profit sector and endowment fund. In the analytical part of the thesis, there is a cost-revenue analysis and modified financal analysis. According to results from analysis, there is a summary of development of the economy and fundraising. In conclusion, there are presented own solutions of organization s weaknesses.
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Problems of activity of foreign foundations and endowment funds in Czech Republic
Hron, Filip ; Frinta, Ondřej (advisor) ; Radvanová, Senta (referee)
THE ABSTRACT Topic: Problems of activity of foreign foundations and endowment funds in Czech Republic. This thesis is primary aimed to clarify problems regarding to activity of foreign foundation and endowment funds in Czech Republic. The purpose of this work is to explain related problems and provide possible solutions for such issues. In the early chapters, the author familiarizes readers with history of foundations and endowment funds in Czech Republic and explains the terminology and meaning of foundations and endowment funds as a legal person. Secondly, the author analyses legal situation in Czech law and presents various options for activity of foreign foundations and endowment funds in Czech Republic. Furthermore, the author deals with the description of the solution consisting in the establishment of branch in Czech Republic. This part of the thesis is the largest content because the author provides possible solutions for various problems arising from establishing of branch. The thesis also describes foreign legislation relating to foundations and endowment funds. And finally, the author states possible changes in Czech law, which will lead to the better foundation's legislation in Czech Republic and attaches drafts of documents usable for the thesis topic.
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Nepriama podpora štátom formou daňovej asignácie v Českej republike
Čontošová, Katarína
Čontošová, K., The indirect state support based on tax assignation in Czech Re-public. Bachelor thesis. Brno: Mendel University, 2016. The aim of this bachelor thesis is to establish suitability of tax assignation intro-duction in Czech Republic as means of financial support of funds and endow-ments. In the first part, terms as non-profit organizations, funds and endowments are defined; the evolution of tax assignation in Slovak republic is described and there is also a discussion about a possible development of tax assignation in Czech Republic. In the second part, an example of prospective tax assignation in-troduction in Czech Republic is modelled, including impacts on funds and endow-ments. The results of the practical part include the outcomes from questionnaires for Slovak and Czech funds and endowments. In the thesis conclusion a result of potential benefits of tax assignation introduction in Czech Republic for non-profit organizations and directly for funds and endowments is briefly summarized.
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Problems of activity of foreign foundations and endowment funds in Czech Republic
Hron, Filip ; Frinta, Ondřej (advisor) ; Radvanová, Senta (referee)
THE ABSTRACT Topic: Problems of activity of foreign foundations and endowment funds in Czech Republic. This thesis is primary aimed to clarify problems regarding to activity of foreign foundation and endowment funds in Czech Republic. The purpose of this work is to explain related problems and provide possible solutions for such issues. In the early chapters, the author familiarizes readers with history of foundations and endowment funds in Czech Republic and explains the terminology and meaning of foundations and endowment funds as a legal person. Secondly, the author analyses legal situation in Czech law and presents various options for activity of foreign foundations and endowment funds in Czech Republic. Furthermore, the author deals with the description of the solution consisting in the establishment of branch in Czech Republic. This part of the thesis is the largest content because the author provides possible solutions for various problems arising from establishing of branch. The thesis also describes foreign legislation relating to foundations and endowment funds. And finally, the author states possible changes in Czech law, which will lead to the better foundation's legislation in Czech Republic and attaches drafts of documents usable for the thesis topic.
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Accounting of Foundations and Endowment Funds
Spolková, Veronika ; Hajdíková, Taťána (advisor) ; Povolná, Martina (referee)
The bachelor thesis deals with accounting in terms of foundations and endowment funds in the Czech Republic both from the accounting and legal point of view. The thesis then provides a look at the course of accounting as it focuses on the accounting cases in foundations and endowment funds. The aim of the theoretical part of the thesis is to define foundations and examine their purpose. Subsequent chapters will then handle accounting of non-profit organizations, their tax liability and corporate tax optimization. The practical part of the thesis is devoted to specific examples of accounting and accounting managment of a fictional foundation. In the fictional foundation will be performed a calculation of corporate tax with corporate tax optimization. The goal of the thesis is to provide a comprehensive summary of accounting and tax regulations of foundations and endowment funds with demonstrative examples.
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The role and status of non-profit sector according to the new legislation
Šponiarová, Nikola ; Borská, Jana (advisor) ; Pavla, Pavla (referee)
This diploma thesis focuses on the non-profit sector in the Czech Republic, which is very often discussed topic not only in the media but also on the social comunnity, whether lay or professional community. The aim of the thesis is the legal provision regarding the status of the non-profit sector in the Czech Republic, focusing on a comprehensive overview of the status and legal anchoring of non-profit sector, its characteristics, development and involvement in running the development of Czech society. The research question is: What impact has the Act no. 89/2012 Coll., Civil Code of law, which entered into force on 1. January 2014, the non-profit sector? There is a complete theoretical overview of the characteristics of the non-profit sector and are further explained the changes that the new Civil Code brought. Based on the collected data are analyzed activities of the various forms of non-profit sector in the theoretical part. They discussed the various powers and obligations arising from NOZ to uncover the circumstances of the research question. The collected information is found that the new legislation provided for in the Act no. 89/2012 Coll., Civil Code of law, is sufficient. Nongovernmental organizations are with their obligations, including the possible transformation familiar and by no means compromising functionality. Individual institutions that are not fully familiar with the NOZ is recommended to do so, to avoid future confusion in both administrative duties and in their functionality. It is also recommended for all institutions to check all the information in public registers, which are currently registered. Comprehensive amendment to the law is not recommended.
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Tax Analysis of a Non-profit Organization
Tláskalová, Alžběta ; Šalamon, Martin (referee) ; Kopřiva, Jan (advisor)
This thesis is focused on the taxation of organizations in the non-profit sector. The theoretical part presents the various kinds of non-profit organizations and the Tax system in the Czech Republic. The practical part includes the analysis of taxation of a concrete profit organization – Nadační fond manželů Livie a Václava Klausových.
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