1. Introduction

Recently the number of non-profit organizations have sharply increased in Russia, their qualitative structure have changed too. All new funds, associations, clubs are registered. Non-profit organizations might be created for achievement of the social, charitable, cultural, educational, scientific and administrative purposes, for health protection of citizens, development of physical culture and sport, satisfaction of spiritual and other non-financial needs of citizens, protection of the rights and others.

2. Nonprofit Organizations

According to the Civil Code the nonprofit organizations are ones with aims that are not releated to business or making a profit.[dictionary]. In Russia there exist  the following forms of non-profit organizations: consumer cooperatives, non-profit partnerships, establishments, funds, the public and religious organizations, association, associations of legal entities, associations and the unions and in other forms provided by federal laws  [2) ch.4 §5].

Such types of organization are usually belong to the third sector for which the combination of three signs - independence, voluntariness and non-profitable nature of activity is obligatory [4) p.57].

The main objective of the nonprofit organizations is to offer services to the population. Public institutions of social service can't meet all needs of different groups of the population and their local specific. Non-profit organizations work more effectively, they are founded on a voluntary initiative of citizens who understand their own problems better. Offering services is turned into developing of social activity by public organizations and a voluntary initiative – "the main thing in "lifting" people and to involve them in new social actions". Work which is carried out by the organizations is not the traditional help "from above", it in many respects is the self-help. The organizations help those who can't feel their necessity to themselves and society. They make their problems visible for the public and try ones to be recognized at the state level [6) p.28].