Abstract
Tourism Nonprofit Organizations (TNPOs) have been drawing attentions and expectations in accordance with the changes for consumers and providers. However, the actual activities and abilities of the TNPOs are not well discovered all over Japan. This study, using nationwide NPO annual reports' database, clarified the activities of 402 TNPOs and found that the activities are closely interrelated with 'Promoting Urban Development', 'Academic/ Culture/ Art/ Sports Promotion', 'Social Education' and 'Sound Development of Children'. The volume of the TNPO's annual reports were increased in accordance with the increase of the revenue. The authors further analyzed TNPO's financial statements and found that small NPOs relied on Membership fee and donation, while the revenue, scope and scale of TNPO were increased with the business income and commission fee from governments.
