Non-governmental organisation
A non-governmental organisation operates outside government control, commonly pursuing social, humanitarian, environmental or other public-interest objectives. The label does not establish one universal legal form, funding source or set of powers. NGOs can deliver services, advocate or undertake research, depending on their purpose. Receiving public funding alone does not settle whether an organisation is government-controlled.
Worked example
An independently governed organisation delivers community services using donations and grants. Its governance and obligations depend on its legal form and funding arrangements rather than the NGO label alone.
Common mistake
Do not assume all NGOs are registered charities, entirely volunteer-run or free from legal and accountability requirements.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | BT | Direct | September 2026–June 2027 |
| ACCA | SBL | Direct | September 2026–June 2027 |
| FIA | FBT | Direct | September 2026–June 2027 |