This study seeks to map the links between the various ostensibly discrete concepts that make up the mosaic of determinants of quality and accessibility of social and health services and non-profit principle utilization barriers and advantages. Its aim is to analyze the sense and rationality of non-profit organizations in social and health services in the context of their character and relationships. It shows the difficulties with non-profit sector understanding, implementation and utilization from the perspective of transition economy. Especially it focuses on the relevant theoretical issues of non-profit sector as well as an empirical example of Czech hospitals where this principle is tried to being run without successful results and long-time sustainability of such organizational forms. It is deeply rooted in the theory of public finance, social policy and non-profit sector economics. To the reader, it can give an insight into the rationality of non-profit principles and its perception in reality as well as hints for the non-profit sector key useful characteristics for the socio-economic structures in market economies.