Theory and practice of revenues and income of non-profit organizations

As the socialization of society, observed in our country at present, a growing interest in non-profit sector. According to numerous studies, it is obvious that the representatives of the authorities are even ready to delegate the functions of the social services of the active non-profit organizations. Certainly, it strengthens the position of non-profit organizations in a market economy. Simultaneously, this situation once again confirms the inconsistency of the modern market economy, as it is believed that the activities of non-profit organizations based in the production of public goods, or of socially important goods and services contradicts the principles of the functioning of institutions in a market economy, because it does not aim at profit. Especially important to study the specifics of finance non-profit organizations, organize ideas which will meet the growing interest of theorists and practitioners in their activities as special entities.This work is based based on the study of Russian and foreign researches in the field of finance non-profit, is a preparatory step to writing a new textbook for undergraduate «Finance non-profit organizations.» The paper presents the systematization of financial resources, a non-profit organization, justified the allocation of cash flows as a special type of financial resources, the most appropriate to their nature. Proved that income as a component of financial resources, contrary to the goals of the non-profit organization, and are a kind of compensation for the lack of receipts.