Terceiro setor: um estudo das práticas de captação e prestação de contas dos recursos obtidos em entidades filantrópicas de Santana do Livramento – RS

Abstract

Philanthropic organizations have been awarded increasing importance due to their great potential to create social benefits on specific areas not assisted by the Government, using public and community resources to the accomplish social objectives. Therefore, this research aimed to analyze fundraising practices and accountability at non-profit organizations assisting children, teenagers and elderly people from Santana do Livramento-RS, Brazil. The research, with a qualitative approach and case study-outlined, made use of structured interview questions and document analysis techniques to perform data collection. Results indicated the need to improve on financial midterm and long term planning as well as on accountability practices towards organizations’ external agents. An increase on the number of social marketing projects is an additional necessary improvement.