In the CPF’s etc there are definitions:
GOV: Governmental (local, regional or national public or governmental organizations e. g. libraries, hospitals, schools);
INO: International Organization (i.e. an international organization established by national governments);
JRC: Joint Research Centre (the Joint Research Centre of the European Community);
PUC: Public Commercial Organization (i.e. commercial organization established and owned by a public authority) ;
PRC: Private Commercial Organization including Consultant (i.e. any commercial organizations owned by individuals either directly or by shares, physical persons);
EEIG: European Economic Interest Group;
PNP: Private Organization, Non Profit (i.e. any privately owned non profit organization).
On the other hand in the form C the options are different.
We can find no guidance on the definitions within form C but detail below our own views:
physical person, - defined in Financial Guidelines
non-profit, - NGO’s doing research/charity without expecting profit – all finance from external « donation » type sources.
non-commercial, NGO or Government organization which does not expect any commercial outcome, usually long term research etc or service provided at subsidized rate.
international organization, - Cross border organization
SME, - see definitions from many sources of EU (well known to most partners in projects)
Other – anything else.
This is another example of forms emanating from EU different sources without coordination of the material. Our hope is FP7 will have external reviewers of forms by accountants/auditors using them regularly, which will avoid this type of confusion.