The publication is an outcome from a comparative project that explored the roles and functions of nonprofit organisations in an established (Austria) and a "new" (Czech Republic)democracy. After reviewing the issue of functions in literature, the authors propose a theoretical framework of their own for the study of functions at organisational level. They then proceed to present data from empirical research in both contries and compare the findings. By way of conclusion the submit methodological proposals and questions for theory and for the methodology of international comparison.