This handbook recommends statistical standards and guidelines for the development of data on non-profit institutions (NPIs) within the System of National Accounts 1993 (1993 SNA). The framework, concepts and classifications are designed as an extension and clarification of those underlying the 1993 SNA. The publication is coordinated by the United Nations Statistical Division and includes contributions from SNA experts, national accountants and other specialists from a variety of developed and developing countries. Its objective is to develop and make available increasingly important NPI data, which to this point has been often ignored as part of the economy-wide compilation of data on national statistics.