Characteristics and activities of the non-profit sector are significantly different compared to the public and profit sector. Due to its specific-ity, different characteristics and terminology are related to this sector in various states. However, problems in its management are similar. Non-profit organizations are usually divided into public organizations (institutions) that can be federal, republic and local, including the regulatory and other agencies, commissions and similar legal bodies and other nonprofit organizations that are either charitable (health, educational, social, scientific, cultural) or commercial (sports clubs, trade unions, chambers of commerce). The non-profit sector in Bosnia and Herzegovina in the last two decades has gained in importance considering the number of nonprofit organizations, employees, avail-able resources and allocations for the conduct of its socially beneficial activities. The importance of non-profit organizations is evident in the Brcko district, which confirms the number of registered non-profit organization.