Levkina L.I.

Purpose. The hypothesis: non-profit organizations Innovative organizational structures of society, enclosing a potential impact on the public administration, the development of society; identify potential ways of cooperation of non-profit organizations and government. Methods. A statistical analysis of the dynamics of non-profit organizations with 1995-2015; author conducted an empirical research and get the facts fixation on non-profit organizations classification. As a result, the comparative method and the method of economic and statistical analysis shows the role of non-profit organizations, the state and the results of cooperation with state authorities. Results. Results of the study are following: -non-profit organizations are increasingly affect the vital functions of society, are innovative organizational communities, created «from below», demonstrating the democratic changes in civil society, is the main partner of the government in solving problems; non-profit organizations make a significant contribution to the economy of the country: non-profit organizations share in the GDP is 0.5%, created more than 1 million jobs.; non-profit organizations replace a number of activities of public organizations, are not implemented for various reasons; non-profit organizations as communities are more high-quality services and products due to the mobility, a high awareness of their actions, social responsibility; shortcomings in relations between the state and non-profit organizations: imperfection of the legislation, especially tax legislation, a distrust of non-profit organizations, funding deficiency, excessive complexity in reporting, inadequate supervision of non-profit organizations activities, slow motion for the creation of innovative organizational and legal forms of public-private partnership, as in data provision, promotion of cooperation mechanisms. The introduction of the concept of non-profit organizations as a community in the scientific revolution promotes attention to the study of the science sector arise, functioning, development of social groups of people, organizes the «bottom» in sociology, political science, law, economics, philosophy. Scientific novelty: non-profit organizations are considered as organizations, influencing the development of society, including State control system; referring to the author's definition of community, the author points out the conditions under which non-profit organizations can turn into a community that directs the vector control on the concentration of human capital; developed a comprehensive classification of the author's table non-profit organizations; described the possible ways of improvement of tax legislation in relation to non-profit organizations; offered promising vectors of development of relations between public authorities and non-profit organizations; made proposals on innovative management practices of non-profit organizations.