Abstract
The article discusses the types of debt of non-profit organizations. Judicial practice of debt collection of non-profit organization from its founder (founders) is analyzed. The provision according to which from the founder (founders) of the non-profit organizations it is possible to collect judicially only accounts payable is proved: debt for goods or services; for the issued bills; debt on payments in the budget and off-budget payments; for compensation; for the received advances. The conclusion is substantiated that it is possible to recover the debt from the founder (founders) of a non-profit organization only with subsidiary (additional) liability provided for in some forms of non-profit organizations: in private institutions, associations and consumer cooperatives. It is proved that in other forms of non-profit organizations to collect the debt from its founder (founders) is not provided by law.
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