The analysis of efficiency of activity of the non-profit in the social and cultural services

Abstract

Non-profit partnerships (NPOs), as a form of social entrepreneurship, should contribute to the full satisfaction of members of society not only in the process of consuming private goods, but also public goods. The question of the effectiveness of such organizations is also important because non-profit partnerships receive certain tax benefits in accordance with Russian legislation. In fact, often the contribution of the NPOs to the production of public goods doesn’t correspond to the tax benefit. This contribution is much lower. The purpose of this article is to show by example the possibility of evaluating the effectiveness of a non-profit partnership. As the main indicator of such an assessment, it is proposed to use the Weisbrod sociality index.