Importance The variety of forms of non-profit organizations, the strict legal requirement for purposes of the data according to business entities with their statutory goals causes difficulty in identifying possible funding sources for formation and use. Thus, the types of sources of funding for non-profit organizations prescribed by law as non-profit organizations constitute the object of the study. Objectives We aim to systematize the types of sources of non-profit organizations financing in relation to the existing forms of non-profit organizations at the legislative level. We are considering the main objectives: the study of the possible types of sources of funding for nonprofit-profit organizations according to the civil, accounting and tax legislations; clarification of the conceptual apparatus of the study area; grouping of types of sources of funding NGO's as per their forms. Methods We use a research methodology represented by such scientific methods of cognition as analysis, synthesis, classification, and the logical method. Results The research resulted in the preparation, firstly, of our classification of target financing of non-profit organizations according to the civil and accounting legislation; secondly, we provide the classification of sources of funding for non-profit organizations under the direction of their use; and, thirdly, we made systematization of the sources of the financial activity of the non-profit organizations in the context of statutory forms of the non-profit organizations. Conclusions and Relevance We underline that the proposed results of the article have practical value in the activities of non-profit organizations of any kind. We came to a conclusion that observing the terms of the execution of the charter and the additional activities of NGO's, and also knowing the rights to the options for obtaining of the means of targeting financing, and also by means of the true classification of the funding sources, the non-profit organizations can avoid a number of problems in compiling the reporting for the internal and external users.
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