Active Income-Generating Operations as a Source of Economic Support of Activities of Non-Profit Sports Organizations

The article is dedicated to such source of economic support of activities of non-profit sports organizations as active income-generating operations. The author concludes that there may be different areas of own active income-generating operations of such organizations. Firstly, it is direct production activities if and to the extent permitted by the law and the charter. Secondly, it is the performance of common civil acts not related to production activities but capable of being profitable. Thirdly, the proceeds of investment activities or deposits can be referred to the preceding income type, however, such proceeds have their own well-developed legal regulation resulting in the special structure, interaction means and thus requiring other qualification assessments of arising relations. Fourthly, it is the performance of income-generating operations by non-profit organizations, as stipulated primarily by the provisions of Clauses 4 and 5 of Art. 50 of the Civil Code of the Russian Federation. Fifthly, it is the use of intellectual deliverables and equaled individualization means for income generation purposes, which is generally associated with activities based on the provisions of Part 4 of the Civil Code of the Russian Federation. Sixthly, it is contributions of founders (members) of non-profit organizations.