This is a revised version of a book Publisher by the BBVA Foundation in 2000. It addresses the need for an analysis of the non-profit sector in Spain that goes beyond a simple quantitative-narrative description of voluntary resources to examine their varied dynamics in terms of social presence (size and structure), internal functioning (corporate and financial management) and institutional importance (relations with government and social impact).

Its text is divided into five thematic blocks. The first provides an overview of the structure and size of the third sector and a more detailed description of its component modalities: non-profit social action organizations nongovernmental development cooperation organizations; insertion enterprises; and foundations. The second takes a closer look at management questions with the emphasis on good governance practices (participation, transparency and quality). The third addresses dealings with the public sector from both a regulatory and institutional perspective. The fourth examines the differences between organizations with respect to funding and budgets and, finally, the fifth discusses the sector’s activity with reference to its impact on Spanish society.