Nonprofit organization can be defined as a form of an nonprofit organization for which the purpose of associating is not acquisition of profit, but to connect the nonprofit organization action with public interests such as consumer protection, protection of persons with disabilities, animal protection and similar. Nonprofit organization is managed by members directly or through its chosen representatives (delegates) in a way prescribed within the statute that every nonprofit organization must have. The assembly is the highest body of nonprofit organization, and its jurisdictions are prescribed within the Statute. Nonprofit organization planning refers to defining of the final goal, long term and short term goals and determination of the best way for realization of those goals. Planning is a legal obligation for associations as non-profit organizations which are managing double-entry bookkeeping.