Non profit sector is an environment where some activities take place not for pursuing or getting any profit. One of the doers of this sector is non profit organization. It is the main doer besides country and society. Problems arise form this sector are the sustainability of the organization/institution the assets ownership internal governance of the institution or organization and the external relationship with the government in terms of regulation and taxes. Therefore it arise the awareness of law that can accommodate the various need of the society. In relation to this the government has not been able to give the needed services to the society in all sectors then it is very important to have law protection and also a clear law solution for the non profit sector.