The purpose of this paper is to examine the theory and regulation of non‐profit subjects in the Czech Republic.
The paper provides an examination of legal theory and its influence on emerging understandings and legislative changes.
It is important that recognition exists then the adequacy or otherwise of the legal controls can begin to be addressed by both policy and law makers.
This paper identifies the emerging categories of non‐profit subjects/ entities in the Czech Republic and raises issues about the effectiveness or otherwise of the recognition and control of their property ownership. The paper is one of the first to begin to consider the recent changes to and emergence of non‐profit subjects in the Czech Republic and the consequent need for control.
