Abstract Non-governmental non-profit organizations can strive to gain the confidence of the general public in various ways, one of which is the meeting of basic legal requirements for transparency – the disclosure of financial statements. Based on a set of 528 Czech foundations, the article illustrates how the organizations approach their legal obligations and look for features that contribute to the long-term fulfillment of this obligation. On average, 51.32 % of entities do not fulfill their obligations across the years. The organizations with a website (35.58 % of entities do not fulfill their legal obligations to disclose financial statements) and organizations that received public support in the form of a contribution from the Foundation Investment Fund (25.62 % of subjects do not fulfill) are better off. Statistical testing has revealed that younger organizations (14 years or less) are more responsible (continuous performance). They usually have a functioning website, are headquartered in the capital, and have a single founder (natural or legal). With the help of an expert panel composed of both academics and representatives of the non-governmental non-profit sector, the conclusions are set in an overall context. In its approach and results, the article builds on previous Czech (the description of the conditions of fulfillment of duties) and foreign (the search for signs contributing to the fulfillment of duties) findings and complements them appropriately.

中文翻译：

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捷克基金会的透明度

摘要非政府非营利组织可以通过各种方式努力赢得公众的信任，其中之一就是满足透明度的基本法律要求，即财务报表的披露。本文以一组528个捷克基金会为基础，阐述了组织如何履行其法律义务，并寻找有助于长期履行该义务的特征。多年来，平均51.32％的实体未履行其义务。拥有网站的组织（35.58％的主体未履行其披露财务报表的法律义务）和以基金会投资基金的出资形式获得公众支持的组织（25.62％的主体未履行）的情况更好。统计测试表明，年轻的组织（14岁或以下）的责任感更大（持续表现）。他们通常有一个运行正常的网站，总部设在首都，并且只有一个创始人（自然或合法）。在由学者和非政府非营利部门代表组成的专家小组的帮助下，结论是在总体背景下提出的。在其方法和结果中，本文以先前的捷克（履行职责的条件的描述）和外国（寻找有助于履行职责的标志）的发现为基础，并对其进行了适当的补充。并拥有一位创始人（自然或合法）。在由学者和非政府非营利部门代表组成的专家小组的帮助下，结论是在总体背景下提出的。在其方法和结果中，本文以先前的捷克（履行职责的条件的描述）和外国（寻找有助于履行职责的标志）的发现为基础，并对其进行了适当的补充。并拥有一位创始人（自然或合法）。在由学者和非政府非营利部门代表组成的专家小组的帮助下，结论是在总体背景下提出的。在其方法和结果中，本文以先前的捷克（履行职责的条件的描述）和外国（寻找有助于履行职责的标志）的发现为基础，并对其进行了适当的补充。