The topic of this master thesis is focused on the analysis of NGOs in the field of education in the Central Bohemia Region. The thesis points out relationship and development of the private, public and non-profit sector in education. The goal is to capture the development of NGOs active in the field of education in the Central Bohemia Region, to identify their status, analyse the effectiveness of their activities and compare the current non-profit organization with a historic non-profit organization. The first part focuses on the historical development of NGOs in the field of education from 17. century. More specifically, it monitors development and changes in their institutional arrangements, legal environment and financing. Particularly is monitored Piarist college in Slany. Within the second part of work the current state of NGOs in the field of education in the Central Bohemia Region is analysed. It focuses on church schools and publicly beneficial organizations. This analysis is related to the performance of non-profit organizations, economic results and their justification in education. The last part compares historical non-profit organization with current ones.

This thesis deals with the analysis of financing of endowment funds as one of the legal forms of non-governmental organizations. Specifically, it is focused on those that specialize in the human rights. The author specifies the environment and conditions under which the endowment funds work in general. The second chapter is focused on the characteristics of the group of the funds supporting human rights and evaluates their professionalism. The third chapter is devoted to the analysis of the selected types of their revenues and economic indicators. It also shows the example of four endowment funds and the various attitudes to their financing. Part of this chapter also indicates some of the current problems and challenges of this specific group of endowment funds.

The thesis deals with comparing the tax burden of nonprofit organizations according to their chosen legal form. Based on the regulations of the Czech Republic the first part of the thesis describes the characteristics of nonprofit organizations and explains the main differences in the tax base and tax burden on the taxpayer. The second part compares the tax liability for income tax and value added tax. Calculations in this thesis are based on the data of the nonprofit entity whose main activity is equestrian sport. The third part compares the impact of the tax burden in model situations. In conclusion it is recommended what legal form would be the the most suitable for particular taxpayer, taking into account the scale and kind of realized income.

The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector

My thesis titled "Microeconomic Impact of Structural Funds in the Nonprofit Sector" focuses on the analysis of the impact of EU funds on the capacities of Czech NGOs. I dealt with the situation of public benefit companies. I have measured the impact on capacity through economic indicators derived from financial statements of organizations which are the total revenues, total staff costs, profit and total debt. Results of the analysis has been achieved by comparison of supported and unsupported organizations for the period 2006-2011 using selected methods of counterfactual impact evaluation as the difference-in-difference method and matching method. Using these methods I have been able to find a positive effect of EU Structural funds on the capacities of Czech non-profit organizations.

The main aim of this work is to analyze the development of the foundations sector in three countries, in the Czech Republic, Hungary and Bavaria. From methodological point of wiew it is conceived as a comparative study. The main goal is the analysis of the development of foundations in these countries, especially after the year 1989 which meant a possibility to reestablish the foundations as a full-fledged institutions of civic society. Main theoretical basis of the work is the assumption, that the interruption of natural development of foundations in the Czech Republic and Hungary after the year 1948 had significant effects on their restoration and function after the year 1989. The work aims to analyze different approaches to restoration of foundations in the Czech Republic and Hungary and to compare their different initial conditions with the conditions in Bavaria, where the development of foundations in democratic environment with the exception of the era of Nazi Germany wasn't broken. Keywords: Foundation, development, comparison, Czech Republic, Hungary, Bavaria, communism, funding, legislation, public benefit

The target of the study was an analysis of the current legal environment of the state contributory culture organizations in the Czech Republic and the options for their transformation into non-profit non-governmental organizations. This was demonstrated on the case of the Czech Philharmonic Orchestra, a contributory organization. Apart form the analysis of the documents, mainly analysis of semi-structured expert interviews, inner observations and informal expert interviews were applied in the qualitative research. These methods were the tool for a conclusion whether the current legal form of the Czech Philharmonic Orchestra is appropriate or whether there is a more suitable alternative in the current Czech legal environment. The result of the research is its practical application demonstrated on a model transformation of the Czech Philharmonic Orchestra into a non- profit organization (a specific type of a Czech non-profit non-governmental organization serving the public interest and/or common good), according to the Act on non-profit non- governmental organizations in its amended version.

The main aim of the thesis is to identify the current position of the quality mark Reliable public benefit organization. The secondary aims are to evaluate the set evaluation criteria, determine an interest of awarding of the mark of nonprofit organizations in the South Bohemia and compare the Czech mark of quality of nonprofit organizations with existing foreign brands.

The dissertation deals with problematics of public benefit as a tool for providing services in the public interest, more concretely in relation to implementation of public benefit status to new Czech Civil Code. From the beginning the process recodification of new Civil Code the question of public benefit stirs up heated discussions. It's questioned what effects can the implementation of public benefit status have on non-profit sector. Besides development of this discussion dissertation deals with public benefit, public services and other terms from civic sector theories, as well with public benefit status in new Civil Code and in law systems in other countries and with draft law on public benefit. Powered by TCPDF (www.tcpdf.org)

The aim of this study is to describe the corporate volunteerism in the Czech Republic and subsequently define a structured set of ethical principles that should be complied by companies to enhance the ethical standards of corporate volunteerism and its positive impact. The theoretical part introduces the civic and corporate volunteerism, pointing out their legal and content differences and also the environmental non-profit organizations and economic subjects companies. Corporate volunteerism (CV) is defined as a part of the donation, which is a social component of corporate social responsibility (CSR). This study describes CSR as a tool of business ethics and assesses its impact on corporate culture and social work environment in favour of solidarity projects as CV. Based on the experience and study of scientific texts, four models reflecting the company's ethical maturity phase are defined in the practical part of the study. Their names are derived from the context and causes of the launch of CV - models naturally moral, promotional, human resources and employee model. The analysis of models aimed at meeting the objectives of the work, compiling seven ethical principles for CV - principles of real potential, plan and impact, quantity and quality of the target, the benefits of a coordinator´s position, equal access, freedom to make decisions and the principle of truthful communication. The principles are not procedures, however, the principles ask questions and concentrate ethical basis for project of CV. This text is accompanied by an evaluation comment using practical examples (from the institutional, social and individual ethical perspective).