Non-governmental not-for-profit organizations: interpretation and classification in the context of accountability

The article is devoted to the issues of disclosing information on sources offinancing and directions of using funds by non-governmental non-for-profit organizations (NFPs). The author examines the concepts and features of non-state NPOs in foreign and Russian practice, clarifies the concept of "nongovernmental NFPs" from the standpoint of highlighting socially useful goals. The author has developed a classification of non-governmental NFPs by sources of income and areas of use of funds in the context of their reflection in the reporting.