Content
About the statistics
Definitions
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Name and topic
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Name: Satellite account for non-profit institutions
Topic: National accounts and business cycles
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Responsible division
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Division for National Accounts
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Definitions of the main concepts and variables
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Non-profit institutions are identified in the UN handbook based on a number of structural and operational criteria. Units that satisfy these criteria are included in the satellite account for non-profit institutions. In line with the handbook’s definitions, the sector for non-profit institutions consists of units that are:
1. Organisations
These units have a certain degree of internal organisational structure. The organisations’ activities, structure and objectives are fixed or laid down in the organisation’s articles of association. The criterion excludes temporary, informal gatherings and ad hoc groups. Informal activities may nevertheless be included even where the actual organisational structure has no legal status, but otherwise meets the requirement of a fixed internal organisational structure.
2. Not-for-profit and non-profit-distributing
The organisation does not conduct activities aimed primarily at generating profits, and does not pursue commercial interests. Any surplus must be transmitted back into the continued operation of the organisation and cannot be distributed to owners, members, the governing board or others.
3. Institutionally separate from the government
The organisation is not part of the general government and has no governmental authority. The organisation may, however, be mainly financed through public funds.
4. Self-governing
The unit exercises complete control over own activities. No other unit has effective control over the organisation. Organisations can be dissolved on their own initiative, and amend their articles of association and objectives.
5. Voluntary
Membership and participation, and contributions of money and time are not mandatory, statutory or compulsory.
For a more detailed definition, refer to the handbook (chapter 2E). This definition of non-profit institutions is somewhat wider and will include more units than what is presently defined under the non-profit institutions serving households sector in the national accounts.
The value of the non-market output in the satellite account is estimated from the costs, i.e. the sum of compensation of employees, intermediate consumption, consumption of fixed capital and possible net taxes on production.
The replacement cost value of volunteer work is the imputed value of voluntary, unpaid labour, see item 3.6.
See “Concepts and definitions in the national accounts" for definitions and explanations of concepts and variables used in the national accounts and the satellite accounts.
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Standard classifications
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The units included in the satellite account are not homogenous, and the UN has established a standard classification system in order to group them according to activity - ICNPO (International Classification of Non-Profit Organizations). The classification is based on the UN standard for industrial classification; ISIC rev.3, which the European industry standard NACE corresponds to.
INCPO consists of 12 main categories and 30 sub-groups. The criterion for separating non-profit institutions within this system is their main economic activity. By doing so, the intention is to identify groups with similar activities with regard to categories of goods and services that they offer. Minor adjustments have been made to the Norwegian satellite account in order to best reflect the Norwegian voluntary sector. The table below summarises the INCPO categories as they are used in the satellite account:
ICNPO-activity classification
International standard
Norwegian version
ICNPO-nr.
ICNPO-nr.
1.
Culture and recreation
1.
Culture and recreation
1 100
Culture and arts
1 100
Culture and arts
1 200
Sports
1 200
Sports
1 300
Other recreation and social clubs
1 300
Other recreation and social clubs
2.
Education and research
2.
Education and research
2 100
Primary and secondary education
2 100
Primary and secondary education
2 200
Higher education
2 200
Higher education
2 300
Other education
2 300
Other education
2 400
Research
2 400
Research
3.
Health
3.
Health
3 100
Hospitals and rehabilitation
3 900
Hospitals, rehabilitation, mental health and crisis intervention and other health services
3 300
Mental health and crisis intervention
3 400
Other health services
3 200
Nursing homes
3 200
Nursing homes
4.
Social services
4.
Social services
4 100
Social services
4 000
Social services including emergency, relief, income support and maintenance
- of this kindergartens
- of this child welfare
- of this substance abuse related services
4 200
Emergency and relief
4 300
Income support and maintenance
5.
Environment
5.
Environment
5 100
Environment
5 000
Environment and animal protection
5 200
Animal protection
6.
Development and housing
6.
Development and housing
6 100
Economic, social and community development
6 100
Economic, social and community development
6 200
Housing
6 200
Housing
6 300
Employment and training
7.
Law, advocacy and politics
7.
Law, advocacy and politics
7 100
Civil and advocacy organisations
7 900
Civil and advocacy organisations and law and legal services
7 200
Law and legal services
7 300
Political organisations
7 300
Political organisations
8.
Philanthropic intermediaries and voluntarism promotion
8.
Volunteer centres
8 100
Grant making foundations
In progress
8 200
Other philanthropic intermediaries and voluntarism promotion
8 200
Volunteer centres
9.
International
9.
International organisations
9 100
International activities
9 100
International organisations
10.
Religion
10.
Religion
10 100
Religious congregations and associations
10 100
Religious congregations and associations
11.
Business and professional associations, unions
11.
Business and professional associations, unions
11 100
Business associations
11 100
Business associations
11 200
Professional associations
11 200
Professional associations
11 300
Labour unions
11 300
Labour unions
12.
Not elsewhere classified
12.
Not elsewhere classified
12 100
Not elsewhere classified
12 100
Not icluded