The non-profit sector is an important part of society which highly values the criterion of social acceptability. What makes the non-profit organisations special is the fact that it consists of individuals and organisations which contribute to the society to become a community that strives toward progression. The most widely-known organisations of non-profit sector are associations, and they are becoming more important in the process of solving local and wider societal concerns. The aim of this paper is to explain the planning process as an important function of management in non-profit organisations. The planning process indicates the position of an organisation at a certain point, the future position it strives to accomplish, and all the necessary steps to get there. In the business world, planning is considered crucial in order to achieve sustainability and success. This paper presents the main characteristics of non-profit organisations and the planning process in theory. The application of the planning process is further described in the example of associations as the largest segment of the non—profit sector, specifically in the example of the Format Association.