S.15 Non-profit institutions serving households

The sector non-profit institutions serving households (NPISHs) (S.15) consists of non-profit institutions which are separate legal entities and which are private other non-market producers. Their principal resources are voluntary contributions from households in their capacity as consumers, from payments made by general governments and from property income.

The sector non-profit institutions serving households includes such as the following communities providing non-market goods and services to households:
• Trade unions, professional and learned societies, consumers’ associations, political parties, the Evangelical-Lutheran Church and the Orthodox Church and other churches and other religious societies (including those financed but not controlled by governments), and social, cultural, recreational and sports clubs;
• Charities, relief and aid organisations financed by voluntary transfers in cash or in kind from other institutional units.

Where these non-profit institutions serving households are not very important and their transactions are indistinguishable from households, they are included in the households sector.

Non-market non-profit institutions serving households controlled by general government are classified in the general government sector (S.13).


Non-profit institutions serving non-financial corporations, financial corporations or general government belong to main categories S.11, S.12 and S.13 according to the sector whose units they serve. Non-profit institutions serving households’ business activities also belong to the non-financial corporations sector (S.11), such as organisations for the promotion of agriculture. [0]

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