Expenses related to special destination at the non-profit organizations represent important accounting elements involved in the entity’s activity. In accounting practice of these organizations, there are many issues with bookkeeping for expenses. The process of expenses bookkeeping involves solving issues regarding recognition and the use of bookkeeping account expenses. In order to solve the mentioned problems, it is recommended: the concretization of recognition and measurement of expenses in accordance with the specific activity of non-profit organizations and presentation of accounting records schemes of expenses based on specific features of non-business entities.