Zdanění příjmů z veřejných rozpočtů u neziskových organizací

The aim of this work is to find an incidence of taxation of public budget revenues on a tax base and a resulting tax by the non-profit making organizations. First is described possible resources financial from public budgets, which non-profit making organizations can receive. The rules of taxation of the public budget revenues and its comparison between corporate and non-profit sector is following. This revenue is not generally taxable by the non-profit making subjects, but there are some exeptions. Next it is analysis of some reasons for not taxation of this revenue. This work describes other revenue taxation because of a finding income tax by this tax payers. The calculation of income tax is analysed on a case study, where I set a values of revenues and expenses. In conclusion I anyses an incidence of taxation of public budget revenues on a tax base and a resulting tax by the non-profit making organizations.