Since progress and development of countries requires exploitation of individuals' talents and abilities, and their active presence and participation in different phases of development, establishing NGOs is considered as the most important way to use people's full participation in the development process.Basically organizations are established based on the public and social needs. The basis for establishing organizations is presenting goods or services to the society. Therefore, the process of globalization of business in the recent century has increased the importance of NGOs which along with the government and private sector function as the third base of sustainable development. Achieving the objectives of sustainable development would not be possible without the adequate and appropriate use of capacities and abilities of the society.