“NGOs activity economic effect in Bulgaria for the period of 1991-2001” Research

A summary of the research called “NGOs activity economic effect in Bulgaria for the period of 1991-2001” has been published in the section COMMENTS AND ANALYSES/ ANALYSES on BCNL’s website.

The research has been prepared upon BCNL order and aims to analyze the nonprofit legal entities activity, to assess their role and importance for the development of the economy in Bulgaria trough the period of 1991-2001 and to research the tax regime of nonprofit legal entities and the effect from probable tax benefits upon the consolidated state budget.

In the first part of the material the nature of noncommercial organizations that are classified with respect to their institutional affiliation and economic activity is presented
In the second part the development of the sector of noncommercial organizations through the period of 1991-2001 is presented. The employment in the sector has been analyzed through the period of 1998-2001, as well as the structure of the incomes and expenditures of these organizations.
In the third part of the study the tax regime of nonprofit legal entities – noncommercial organizations, whose activity is regulated by the Non-profit legal entities act has been examined. An assessment of the expected impact of some of the proposals for amendment of the Bulgarian legislation of nonprofit legal entities has been also made.