Non-profit institutions serving households in 2021 National accounts - 2014 Base
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Non-profit institutions serving households (S15)
Non-profit institutions serving households (NPISH) are economic units, with a legal identity, serving households, and that are private non-market producers. Their principal resources, other than those coming from occasionnal sales, are voluntary contributions, in cash or in kind, from households as consumers, from central government, and from property income. Their "non-profit" status forbids them to provide any income, profit or other financial gain to the individuals or the corporations who created, control or finance them.
According to this definition, are excluded:
- private non-profit institutions without legal identity or of low importance (i.e. that do not employ any salaried person), assimilated to households (S14), as well as syndicates of co-owners,
- private non-profit institutions having a legal identity, merchant or serving corporations that are market producers, classified in the non-financial corporations sector (S11) or in the financial corporations sector (S12), according to their activity,
- non-profit institutions having a legal identity and which are non-market producers controlled and mainly financed by central government, classified in the central government sector (S13).
NPISH are divided in seven principal categories:
- political parties,
- trade-unions,
- churches and religious societies (except Concordat churches of Alsace-Moselle that are financed by central government budget and classified in central government (S13)),
- declared associations having a non-market activity,
- charities who have a non-market activity (except charities with a single object and charities with a single object that are linked to their creative unit),
- non-market social action organizations non controlled by central government (social action institutions hosting mainly disabled persons or persons in social difficulty),
- private non-market education institutions.