Abstract
The article is dedicated to the nonprofit sector as one of the most important economy sectors in the field of the government social policy, participating in creation of jobs and able to contribute to the GNP. The article notes problems the nonprofit organizations in Russia are faced. The author believes that the taxation of the nonprofit sector presents especially difficult ones among other problems regulating the nonprofit sector activity. The article discusses different kinds of nonprofit organizations funding, the taxation of these funds, organizational and legal forms of nonprofit organizations, application of various privileges and soft taxation. The author presents examples of foreign experience in the field of nonprofit organizations regulation and taxation, demonstrates how the state can regulate the financing and investments in nonprofit sector. Basing on the analysis of the present situation in Russia the author puts forward proposals to modify the fiscal policy in different spheres relating to the nonprofit organizations taxation.
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