Formation of special-purpose capital by non- profit organizations

The development of the nonprofit sector significantly helps the state in the implementation of social, cultural and educational functions, especially in the Russian reality, when the state finances public goods in a limited way. In today's society there is a certain range of problems, which can be only solved by non-profit organizations. Non-profit organizations are quite significant sector of the Russian economy. Financially unstable non-profit organization won't be able to meet the social challenges facing it. The article represents research results of operation and development of the special-purpose capitals of non-profit organizations. The review of the legislative basis declaring the request for formations of the special-purpose capitals, participants of this process and conditions of its work is provided. Principles of the system analysis, synthesis in studying of higher education system and its segments, and subjects and objects of the special-purpose capitals of non-profit organizations in higher education system are the methodological basis of research. Necessity of creation of endaument-fund for activity of the organizations lies in assurance of stable and growing source of financing of infrastructure objects, social projects, etc. Unlike many financing systems, endowments are the most stable. They legislatively guarantee transparent activities and control of expenditure of funds received from the investment, improve the strategic planning process, as they provide financial support to non-profit organizations. Sizes of the largest endowments in the world run into tens billions of dollars, and their official chronicle covers several centuries.