Satellite Account on Nonprofit and Related Institutions and Volunteer Work

image of Satellite Account on Nonprofit and Related Institutions and Volunteer Work

The Satellite Account on Nonprofit and Related institutions and Volunteer work (NPI) brings various efforts together to offer comprehensive methodological guidance for creating a coherent satellite account on what we are calling the “third, or social economy, sector,” the “TSE sector” for short, embracing three components: (a) NPIs that are not controlled by government; (b) certain related institutions that are not controlled by government, including in-scope cooperatives, mutual societies, and social enterprises; and (c) volunteer work. TSE institutions and volunteer work attract policy interest because of their growing economic presence, their extensive involvement in the solution of public problems, and the consequent contributions they are thought to make to the common good. Detailed instructions provided in this handbook will go a long way toward addressing important issues.




1.1. The System of National Accounts (SNA), last revised in 2008 (United Nations, 2008b; hereinafter 2008 SNA), is the internationally agreed standard set of recommendations on how to compile measures of economic activity in accordance with strict accounting conventions based on economic principles. The recommendations are expressed in terms of a set of concepts, definitions, classifications and accounting rules that comprise the internationally agreed standards. The accounts provide a comprehensive and detailed record of the complex economic activities taking place in an economy and of the interactions among the various economic agents and groups of agents (2008 SNA, para. 1.1).


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error