This work deals with issue of nonprofit sector. It's concentrated on community organizations- on creation, existence and expiry of these organizations. Further it's concentrated on accounting legislation, especially on differences in accounting of these organizations. Second part is concentrated on community organization Junák - svaz skautů a skautek ČR. It describes its structure and internal regulations. Last part of the work is concentrated on economy analysis of Junák in years 2006-2009.