Review of the Handbook on Non-Profit Institutions in the System of National Accounts - Rev. 1

The Satellite Account on Nonprofit and Related Institutions and Volunteer Work is an update of the Handbook on Non-Profit Institutions in the System of National Accounts (United Nations, 2003) (available here) to reflect the most recent revisions of the underlying international economic accounting standards (notably the 2008 SNA) and classifications (ISIC Rev. 4), and the experiences/country practices in implementing the guidelines on NPI satellite accounts. The Handbook brings various efforts together to offer comprehensive methodological guidance for creating, in a manner that is compatible with the 2008 SNA, a coherent satellite account on what we are calling the "third, or social economy, sector," the "TSE sector" for short, embracing three components: (a) NPIs that are not controlled by government; (b) certain related institutions that are not controlled by government, including in-scope cooperatives, mutual societies, and social enterprises; and (c) volunteer work. As for the 2003 edition of the handbook, this draft handbook is the result of the collaboration between the United Nations Statistics Division and the Johns Hopkins Centre for Civil Society Studies.