In the context of funding by territorial communities, this Code defines the concept of “non-profit organization” (in paragraph 1 of part 1 of Article 133) and “business entity”, which is important for the creation and operation of profitable and non-profit funds. A non-profit organization is defined as an established organization whose constituent documents do not provide for the distribution of any income received by its founders (participants), excluding salaries or taxes, and which is included in the Register of Non-Profit Institutions and Organizations.