Abstract

During the last decades the Central and Eastern Europe has gone through an increase in the
number of the Non-Profit Organizations by creating a sector with a considerable influence in the
societies of these countries. Non-profit organizations can be defined as an institution that exists
to ensure the general wellbeing of the society, through the gathering of the necessary resources
or providing the material goods and services. Such organizations do not exist to provide personal
benefits or to distribute benefits to their stakeholders or its members. They may hire staff or can
be involved in economic activities to create funds and to demand funds to fulfill the mission of
their creation.
The aim of this study is to analyze the legal framework of the Non Profit Organizations’
foundation and function the Central and Eastern European countries, by giving a closer look to
the review of this legislation in Albania.
This study deals initially with the historical development of these organizations to continue with
the creation of the legal framework, where is necessary to mention that there is need for further
improvements.
The main hypothesis deals with the defining of the main activities in which the Non Profit
Organizations are involved in, their financial support and the access of information regarding
their activities.
The methodology of this study is based on the analytical method of the historical events. Initially
in the study it is used the descriptive method by intertwining it with the comparative method.

Key words: Non Profit Organizations, legal framework, foundation, public benefit status,
economic activity, civil society organizations.