Mittekasumituluga

Mittekasumituluga is an Estonian adjective used to describe a person, organization, or activity that operates without the aim of earning profit for owners or members. The term literally means “not for profit” and is commonly applied to distinguish such entities from for-profit businesses. In usage, it often appears with nouns like tegevus (activity) or ühing (organization), as in mittekasumituluga tegevus or mittekasumituluga ühing.

In the Estonian context, mittekasumituluga describes the purpose and orientation of an entity rather than a specific legal form. Typical examples include non-profit associations (mittetulundusühingud, MTÜ) and foundations (sihtasutused), which pursue public or communal aims such as charitable, educational, cultural, or social objectives. Surpluses or profits generated are generally reinvested in the organization’s mission rather than distributed to owners or shareholders.

Tax and regulatory treatment of mittekasumituluga activities depends on jurisdiction and the organization’s legal status. Many non-profit-related entities may seek or receive tax exemptions, donor incentives, or other public funding, while income earned from unrelated commercial activities may be subject to separate tax rules. Overall, mittekasumituluga characterizes an orientation toward mission-driven work rather than profit distribution.

See also: mittetulundusühing (MTÜ), sihtasutus.