A nonprofit organization (abbreviated NPO, also not-for-profit) is an organization An organization is a social arrangement which pursues collective goals, which controls its own performance, and which has a boundary separating it from its environment. The word itself is derived from the Greek word ὄργανον (organon [itself derived from the better-known word ἔργον ergon - work; deed - > ergonomics, etc]) meaning that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations A charitable organization is a type of non-profit organization . The term is relatively general and can technically refer to a public charity (also called "charitable foundation," "public foundation" or simply "foundation") or a private foundation. It differs from other types of NPOs in that its focus is centered) , trade unions A trade union is an organization of workers who have banded together to achieve common goals in key areas and working conditions. The trade union, through its leadership, bargains with the employer on behalf of union members (rank and file members) and negotiates labor contracts (Collective bargaining) with employers. This may include the, and public arts Art is the process or product of deliberately arranging elements in a way that appeals to the senses or emotions. It encompasses a diverse range of human activities, creations, and modes of expression, including music and literature. The meaning of art is explored in a branch of philosophy known as aesthetics organizations. Most governments and government agencies meet this definition, but in most countries they are considered a separate type of organization and not counted as NPOs.

Non-profit distinction

Whereas for-profit corporations A corporation is a legal entity separate from the persons that own it. In British tradition it is the term designating a body corporate, where it can be either a corporation sole or a corporation aggregate (involving more persons). In American and, increasingly, international usage, the term denotes a body corporate formed to conduct business, and exist to earn and distribute taxable business earnings to shareholders A mutual shareholder or stockholder is an individual or company that legally owns one or more shares of stock in a joint stock company. A company's shareholders collectively own that company. Thus, the typical goal of such companies is to enhance shareholder value, the nonprofit corporation exists solely to provide programs and services that are of public benefit. Often these programs and services are not otherwise provided by local, state, or federal entities. While they are able to earn a profit, more accurately called a surplus, such earnings must be retained by the organization for its future provision of programs and services. Earnings may not benefit individuals or stake-holders.^[1] Nonprofit organizations may put substantial funds into hiring leadership and management personnel. In the past many nonprofits considered this to be unreasonably businesslike and money-focused, but since the late 1980s there has been a growing consensus that nonprofits can achieve their missions more effectively by using some of the same methods developed in for-profit enterprises. These include effective internal management, ensuring accountability for results, and monitoring the performance of different divisions or projects in order to make the best use of their funds and people. Those require management and that, in turn, begins with the organization's mission.^[2]

Nature and goals

NPOs are often charities A charitable organization is a type of non-profit organization . The term is relatively general and can technically refer to a public charity (also called "charitable foundation," "public foundation" or simply "foundation") or a private foundation. It differs from other types of NPOs in that its focus is centered or service organizations; they may be organized as a not-for-profit corporation or as a trust A charitable trust is a trust established for charitable purposes, and is a more specific term than "charitable organisation", a cooperative A cooperative is defined by the International Co-operative Alliance's Statement on the Co-operative Identity as an autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise. It is a business organization owned and, or they may be purely informal.

Sometimes they are also called foundations A foundation is a legal categorization of nonprofit organizations. Foundations may also and often have charitable purposes. This type of nonprofit organization may either donate funds and support to other organizations, or provide the sole source of funding for their own charitable activities, or endowments A financial endowment is a transfer of money or property donated to an institution, usually with the stipulation that it be invested, and the principal remain intact in perpetuity or for a defined time period. This allows for the donation to have an impact over a longer period of time than if it were spent all at once that have large stock funds A stock fund or equity fund is a fund that invests in equities more commonly known as stocks. Stock funds are contrasted with bond funds and money funds. Fund assets are typically mainly in stock, with some amount of cash, which is generally quite small, as opposed to bonds, notes, or other securities. This may be a mutual fund or exchange-traded. A very similar organization called the supporting organization A supporting organization, in the United States, is a public charity created by the U.S. Internal Revenue Code in 26 USCA 509(3). A supporting organization either makes grants to, or performs the operations of, a public charity similar to a private foundation. However, unlike donations to a private foundation, donations to a supporting operates like a foundation, but they are more complicated to administer, they are more tax favored, and the public charities that receive grants from them must have a specially determined relationship.

Foundations give out grants Grants are funds dispersed by one party , often a Government Department, Corporation, Foundation or Trust, to a recipient, often (but not always) a nonprofit entity, educational institution or business. Such application processes, generally require some form of "Grant Writing" often referred to as either a proposal or a submission. For to other NPOs, or fellowships and direct grants to participants. However, the name foundations A foundation is a legal categorization of nonprofit organizations. Foundations may also and often have charitable purposes. This type of nonprofit organization may either donate funds and support to other organizations, or provide the sole source of funding for their own charitable activities may be used by any not-for-profit corporation — even volunteer Volunteering is the practice of people working on behalf of others without being motivated by financial or material gain. Volunteering generally considered an altruistic activity, intended to promote good or improve human quality of life. People also volunteer to gain skills without requiring an employer's financial investment organizations or grass roots A grassroots movement is one driven by the politics of a community. The term implies that the creation of the movement and the group supporting it is natural and spontaneous, highlighting the differences between this and a movement that is orchestrated by traditional power structures. Often, grassroots movements are at the local level, as many groups.

Applying Germanic or Nordic law (e.g., Germany Germany (pronounced /ˈdʒɜrməni/ ), officially the Federal Republic of Germany (German: Bundesrepublik Deutschland, pronounced [ˈbʊndəsʁepuˌbliːk ˈdɔʏtʃlant] ( listen)), is a country in Central Europe. It is bordered to the north by the North Sea, Denmark, and the Baltic Sea; to the east by Poland and the Czech Republic; to the south, Sweden Sweden (pronounced /ˈswiːdən/ ), officially the Kingdom of Sweden (Swedish: Konungariket Sverige (help·info)), is a Nordic country on the Scandinavian Peninsula in Northern Europe. Sweden has land borders with Norway to the west and Finland to the northeast, and it is connected to Denmark by the Öresund Bridge in the south, Finland Finland /ˈfɪnlənd/ , officially the Republic of Finland ( Finnish: Suomi; Swedish: Finland (help·info)), is a Nordic country situated in the Fennoscandian region of northern Europe. It borders Sweden on the west, Russia on the east, and Norway on the north, while Estonia lies to its south across the Gulf of Finland. The capital city is), NPOs typically are voluntary associations A voluntary association or union is a group of individuals who voluntarily enter into an agreement to form a body (or organization) to accomplish a purpose, although some have a corporate structure (e.g. housing cooperatives A housing cooperative is a legal entity—usually a corporation—that owns real estate, consisting of one or more residential buildings. Each shareholder in the legal entity is granted the right to occupy one housing unit, sometimes subject to an occupancy agreement, which is similar to a lease. The occupancy agreement specifies the co-op's rules). Usually a voluntary association is founded upon the principle of one-person-one-vote.^{[citation needed]}

Legal aspects

There is a wide diversity of structures and purposes in the NPO landscape. For legal classification and eventual scrutiny, there are, nevertheless, some structural elements of prime legal importance:

• Economic activity
• Supervision and management provisions
• Representation
• Accountability and Auditing provisions
• Provisions for the amendment of the statutes or articles of incorporation
• Provisions for the dissolution of the entity
• Tax status of corporate and private donors
• Tax status of the foundation

Some of the above must be, in most jurisdictions, expressed in the document of establishment. Others may be provided by the supervising authority at each particular jurisdiction.

While affiliations will not affect a legal status, they may be taken into consideration in legal proceedings as an indication of purpose.

Most countries have laws which regulate the establishment and management of NPOs, and which require compliance with corporate governance Corporate governance is a multi-faceted subject. An important theme of corporate governance is to ensure the accountability of certain individuals in an organization through mechanisms that try to reduce or eliminate the principal-agent problem. A related but separate thread of discussions focuses on the impact of a corporate governance system in regimes. Most larger organizations are required to publish their financial reports detailing their income and expenditure for the public. In many aspects they are similar to business entities A business is a legally recognized organization designed to provide goods and/or services to consumers. Businesses are predominant in capitalist economies, most being privately owned and formed to earn profit that will increase the wealth of its owners and grow the business itself. The owners and operators of a business have as one of their main though there are often significant differences. Both non-profit and for-profit entities must have board members, steering committee members, or trustees who owe the organization a fiduciary duty A fiduciary duty is a legal or ethical relationship of confidence or trust between two or more parties, most commonly a fiduciary or trustee and a principal or beneficiary. One party, for example a corporate trust company or the trust department of a bank, holds a fiduciary relation or acts in a fiduciary capacity to another, such as one whose of loyalty and trust. A notable exception to this involves churches A church building is a building or structure whose primary purpose is to facilitate the meeting of a church. Originally, Christians met in synagogues and in one another's homes. As Christianity grew and became more accepted by governments, rooms, and eventually entire buildings, were set aside for the explicit purpose of Christian worship, which are often not required to disclose finances to anyone, including church members, though most churches remain fiscally transparent with their members.

Formation and structure

In the United States The United States of America is a federal constitutional republic comprising fifty states and a federal district. The country is situated mostly in central North America, where its forty-eight contiguous states and Washington, D.C., the capital district, lie between the Pacific and Atlantic Oceans, bordered by Canada to the north and Mexico to the of America, nonprofit organizations are formed by incorporating in the state in which they expect to do business. The act of incorporating creates a legal entity enabling the organization to be treated as a corporation under law and to enter into business dealings, form contracts, and own property as any other individual or for-profit corporation may do.

Nonprofits can have members but many do not. The nonprofit may also be a trust In common law legal systems, a trust is an arrangement whereby property is managed by one person (or persons, or organizations) for the benefit of another. A trust is created by a settlor, who entrusts some or all of his or her property to people of his choice (the trustees). The trustees hold legal title to the trust property (or trust corpus), or association A voluntary association or union is a group of individuals who voluntarily enter into an agreement to form a body (or organization) to accomplish a purpose of members. The organization may be controlled by its members who elect the Board of Directors A board of directors is a body of elected or appointed members who jointly oversee the activities of a company or organization. The body sometimes has a different name, such as board of trustees, board of governors, board of managers, or executive board. It is often simply referred to as "the board.", Board of Governors A board of governors is usually the governing board of a public entity or non-profit organizations. It is the public equivalent of the private board of directors or Board of Trustees Trustee is a legal term that refers to a holder of property on behalf of a beneficiary. A trust can be set up either to benefit particular persons, or for any charitable purposes : typical examples are a will trust for the testator's children and family, a pension trust (to confer benefits on employees and their families), and a charitable trust. Nonprofits may have a delegate structure to allow for the representation of groups or corporations as members. Alternately, it may be a non-membership organization and the board of directors may elect its own successors.

A primary difference between a nonprofit and a for-profit corporation is that a nonprofit does not issue stock or pay dividends, (for example, The Code of the Commonwealth of Virginia The Commonwealth of Virginia is an American state on the Atlantic Coast of the Southern United States. The state is known as the "Old Dominion" and sometimes as "Mother of Presidents", because it is the birthplace of eight U.S. presidents. The geography of the state is shaped by the Blue Ridge Mountains and the Chesapeake Bay, includes the Non-Stock Corporation Act that is used to incorporate nonprofit entities) and may not enrich its directors Managing director is the term used for the chief executive of many limited companies in the United Kingdom, Commonwealth and some other English speaking countries. The title reflects his or her role as both a member of the Board of Directors but also as the senior manager. However, like for-profit corporations, nonprofits may still have employees and can compensate their directors Managing director is the term used for the chief executive of many limited companies in the United Kingdom, Commonwealth and some other English speaking countries. The title reflects his or her role as both a member of the Board of Directors but also as the senior manager within reasonable bounds.

The two major types of nonprofit organization structure are membership and board-only A board-only organization is one that is managed by a board that is self-appointed or otherwise not accountable to a base of members through elections, a delegate body, etc. The American Society of Association Executives has voted to become such a body. The growing trend to switch toward this type of structure is controversial. O'Regan & Oster. A membership organization elects the board and has regular meetings and power to amend the bylaws. A board-only organization typically has a self-selected board, and a membership whose powers are limited to those delegated to it by the board. A board-only organization's bylaws may even state the organization has no membership, although the organization's literature may refer to its donors as "members"; examples of such structures are Fairvote FairVote is a non-profit organization based in Takoma Park, Maryland, whose mission is to achieve universal access to participation, a full spectrum of meaningful ballot choices and majority rule with fair representation for all. Formerly the Center for Voting and Democracy, it supports a constitutionally protected right to vote, universal voter^[3][4] and the National Organization for the Reform of Marijuana Laws The National Organization for the Reform of Marijuana Laws is a Washington, D.C.-based non-profit organization in the United States whose aim is to "move public opinion sufficiently to achieve the repeal of cannabis prohibition so that the responsible use of this drug by adults is no longer subject to penalty." According to their website,.^[5] The Model Nonprofit Corporation Act imposes many complexities and requirements on membership decision-making. Accordingly, many organizations, such as the American Society of Association Executives The American Society of Association Executives is the membership organization and voice of the association profession. Founded in 1920 and headquartered in Washington, D.C., ASAE now has more than 22,000 association CEOs, staff professionals, industry partners, and consultant members. ASAE sponsors the Certified Association Executive (CAE)^[6] and Wikimedia The Wikimedia Foundation, Inc. is a non-profit charitable organization headquartered in San Francisco, California, United States, and organized under the laws of the state of Florida, where it was initially based. It operates several online collaborative wiki projects including Wikipedia, Wiktionary, Wikiquote, Wikibooks , Wikisource, Wikimedia,^[7] have formed board-only structures. The National Association of Parliamentarians NAP was organized in 1930. As of June 2008, NAP had a membership of about 3,560 parliamentarians in all 50 U.S. states, Canada, and internationally. This included 317 who have been certified as Professional Registered Parliamentarians, the highest level of proficiency has raised concerns about the implications of this trend for the future of openness, accountability, and understanding of grassroots concerns in nonprofit organizations. Specifically, they note that nonprofit organizations, unlike business corporations, are not subject to market discipline for products and shareholder discipline over their capital; therefore, without membership control of major decisions such as election of the board, there are few inherent safeguards against abuse.^{[8] [9]} A rebuttal to this might be that as nonprofit organizations grow and seek larger donations, the level of scrutiny rises, including expectations of audited financial statements.^[10]

Tax exemption

In many countries, nonprofits may apply for tax exempt status Normally a tax exemption is provided to an individual or organization which falls within a class which the government wishes to promote economically, such as charitable organizations. Tax exemptions are usually meant to either reduce the tax burden on a particular segment of society in the interests of fairness or to promote some type of economic, so that the organization itself may be exempt from income tax and other taxes. In the United States, to be exempt from federal income taxes the organization must meet the requirements set forth by the Internal Revenue Service The Internal Revenue Service is the United States federal government agency that collects taxes and enforces the internal revenue laws. It is an agency within the U.S. Department of the Treasury and is responsible for interpretation and application of Federal tax law. The official U.S. Treasury regulations provide (in part):.^[11]

United States

For a United States analysis of this issue, see 501(c) 501 is a provision of the United States Internal Revenue Code (26 U.S.C. § 501(c)), listing 26 types of non-profit organizations exempt from some federal income taxes. Sections 503 through 505 list the requirements for attaining such exemptions. Many states reference Section 501(c) for definitions of organizations exempt from state taxation as and Charitable organization#United States A charitable organization is a type of non-profit organization . The term is relatively general and can technically refer to a public charity (also called "charitable foundation," "public foundation" or simply "foundation") or a private foundation. It differs from other types of NPOs in that its focus is centered.

After a recognized type of legal entity has been formed at the state level, it is customary for the nonprofit organization to seek tax exempt status with respect to its income tax The federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents' estates, and certain bankruptcy estates. Some state and municipal governments also impose income taxes. The first Federal income tax was imposed during the Civil War, then again in obligations. That is typically done by applying to the Internal Revenue Service (IRS), although statutory exemptions exist for limited types of nonprofit organizations. The IRS, after reviewing the application to ensure the organization meets the conditions to be recognized as a tax exempt organization (such as the purpose, limitations on spending, and internal safeguards for a charity), may issue an authorization letter to the nonprofit granting it tax exempt status for income tax payment, filing, and deductibility purposes. The exemption does not apply to other Federal taxes such as employment taxes. Additionally, a tax-exempt organization must pay federal tax on income that is unrelated to their exempt purpose.^[12] Failure to maintain operations in conformity to the laws may result in an organization losing its tax exempt status.

Individual states and localities offer nonprofits exemptions from other taxes such as sales tax A sales tax is a consumption tax charged at the point of purchase for certain goods and services. The tax is usually set as a percentage by the government charging the tax. There is usually a list of exemptions. The tax can be included in the price or added at the point of sale (tax-exclusive) or property tax Property tax, or millage tax, is an ad valorem tax that an owner is required to pay on the value of the property being taxed. Property tax can be defined as "generally, tax imposed by municipalities upon owners of property within their jurisdiction based on the value of such property." There are three species or types of property: Land,. Federal tax-exempt status does not guarantee exemption from state and local taxes. These exemptions generally have separate application processes and their requirements may differ from the IRS requirements. Furthermore, even a tax exempt organization may be required to file annual financial reports (IRS Form 990) at the state and federal level.

Canada

In Canada Canada is a country occupying most of upper North America, extending from the Atlantic Ocean in the east to the Pacific Ocean in the west and northward into the Arctic Ocean. It is the world's second largest country by total area and shares the world's longest common border with the United States to the south and northwest, NPOs which take the form of charities must generally be registered with the Canada Revenue Agency.^{[citation needed]}

India

In India, NPOs are commonly known as Non-Governmental Organizations (NGOs).

They can be registered in four ways, viz. 1. Trust 2. Society 3. Section-25 Company 4. Special Licensing.

Registration can be done with the Registrar of Companies(RoC).

The following laws or Constitutional Articles of the Republic of India are relevant to the NGOs:

• Articles 19(1)(c) and 30 of the Constitution of India
• Income Tax Act, 1961
• Public Trusts Acts of various states
• Societies Registration Act, 1860
• Section 25 of the Indian Companies Act, 1956
• Foreign Contribution (Regulation) Act, 1976

now in India the number of non-profit organizations are increasing.

South Africa

• Tax

In South Africa, charities issue a tax certificate when requested by donors which can be used as a tax deduction by the donor ^[13].

United Kingdom

In England and Wales, charities are registered with the Charity Commission if they meet certain criteria. ^[14] In Scotland, the Office of the Scottish Charity Regulator serves the same function. A company limited by guarantee may be incorporated with charitable objects and which prohibit the distribution of profits to members and also prohibit its officers earning more than money's worth for work done. Other organizations which are classified as non-profit organizations elsewhere, such as trade unions, are subject to separate regulations, and are not regarded as "charities" in the technical sense.

Issues faced by NPOs

Capacity building is an ongoing problem faced by NPOs for a number of reasons. Most rely on external funding (government funds, grants from charitable foundations, direct donations) to maintain their operations and changes in these sources of revenue may influence the reliability or predictability with which the organization can hire and retain staff, sustain facilities, or create programs. In addition, unreliable funding, long hours and low pay can lead to employee burnout and high rates of turnover.^{[citation needed]}

Founder's syndrome is an issue organizations face as they grow. Dynamic founders with a strong vision of how to operate the project try to retain control over the organization, even as new employees or volunteers want to expand the project's scope and try new things.

Examples

In the United States two of the wealthiest Non-Profit Organizations are the Bill and Melinda Gates Foundation, which has an endowment of $38 billion,^[15] and the Howard Hughes Medical Institute, which has an endowment of approximately $14.8 billion. Outside the United States, another large NPO is the British Wellcome Trust, which is a "charity" in British usage. See: List of wealthiest foundations. Note that this assessment excludes universities, at least a few of which have assets in the tens of billions of dollars. For example; List of U.S. colleges and universities by endowment

Measuring an NPO by its monetary size has obvious limitations, as the power and significance of NPOs are defined by more qualitative measurements such as effectiveness at carrying out charitable mission and goals.

Some NPOs which are particularly well known, often for the charitable or social nature of their activities conducted over a long period of time, include Amnesty International, the Better Business Bureau, Oxfam, Carnegie Corporation of New York, DEMIRA Deutsche Minenräumer (German Mine Clearers), Goodwill Industries, United Way, Habitat for Humanity, Teach For America, the Red Cross and Red Crescent organizations, UNESCO, IEEE, World Wide Fund for Nature, Heifer International, and SOS Children's Villages.

However, there are also millions of smaller NPOs that provide social services and relief efforts on a more focused level (such as Crosswind — Community Outreach Ministry) or the arts to people throughout the world and in the US. There are more than 1.6 million NPOs in the United States alone.

On the Internet

Many NPOs often use the .org or .us (or the CCTLD of their respective country) or .edu top-level domain (TLD) when selecting a domain name to differentiate themselves from more commercially focused entities which typically use the .com space.

In the traditional domain categories as noted in RFC 1591, .org is for "organizations that didn't fit anywhere else" in the naming system, which implies that it is the proper category for non-commercial organizations if they are not governmental, educational, or one of the other types with a specific TLD. It is not specifically designated for charitable organizations or any specific organizational or tax-law status, however; it encompasses anything that does not fall into another category. Currently, no restrictions are enforced on registration of .com or .org, so you can find organizations of all sorts in either of these domains, as well as other top-level domains including newer, more-specific ones which may fit particular sorts of organizations such as .museum for museums or .coop for cooperatives. Organizations might also register under the appropriate country code top-level domain for their country.

Other terminology for the sector

There is a growing movement within the “non”-profit and “non”-government sector to define itself using more proactive wording. Instead of being defined by “non” words, organizations are suggesting new terminology to describe the sector. The term “civil society organization” (CSO) has been used by a growing number of organizations, such as the Center for the Study of Global Governance.^[16] The term “citizen sector organization” (CSO) has also been advocated to describe the sector — as one of citizens, for citizens — by organizations such as Ashoka: Innovators for the Public.^[17] This labels and positions the sector as its own entity, without relying on language used for the government or business sectors. However, use of terminology by a nonprofit of self-descriptive language such as "public service organization" or other term that is not legally compliant risks confusing the public about nonprofit abilities, capabilities and limitations.^[18]

See also

• Association without lucrative purpose
• Community Organizations
• Fundraising
• Master of Nonprofit Organizations
• Mutual organization
• Non-commercial
• Non-governmental organization (NGO)
• Non-profit sector
• Nonprofit technology
• Occupational safety and health
• Social economy
• Supporting organization (charity)
• United States of America non-profit laws
• Category:Non-profit organizations

References

1. ^ http://www.irs.gov/pub/irs-pdf/p4220.pdf
2. ^ Drucker, Peter (1989). "What Business Can Learn from Nonprofits". Harvard Business Review: 1-7
3. ^ FairVote - Board of Directors
4. ^ FairVote - FAQs
5. ^ NORML Board of Directors - NORML
6. ^ American Society of Association Executives Bylaws - About Us - ASAE & The Center for Association Leadership
7. ^ http://wikimediafoundation.org/wiki/Wikimedia_Foundation_bylaws#ARTICLE_III_-_MEMBERSHIP
8. ^ Malamut, Michael E. and Blach, Thomas J. (2008), ABA Code Revision Raises Concerns for Democracy and Parliamentary Law in Nonprofits, National Parliamentarian, Volume 69, No. 1
9. ^ Charity on Trial: What You Need to Know Before You Give / Doug White (2007) ISBN 1-56980-301-3
10. ^ SSRN-Voluntary Disclosure in Nonprofit Organizations: an Exploratory Study by Bruce Behn, Delwyn DeVries, Jing Lin
11. ^ http://www.irs.gov/charities/article/0,,id=136195,00.html
12. ^ "Special rules for unrelated business income tax". U.S. Internal Revenue Service. http://www.irs.gov/charities/article/0,,id=96106,00.html. Retrieved on 2007-08-19.
13. ^ South African Charities
14. ^ Charity Commissioners information page
15. ^ http://www.gatesfoundation.org/nr/public/media/annualreports/annualreport07/AR2007Statements.html
16. ^ :Glasius, Marlies, Mary Kaldor and Helmut Anheier (eds.) "Global Civil Society 2006/7". London: Sage, 2005.
17. ^ Drayton, W: "Words Matter". Alliance Magazine, Vol. 12/No.2, June 2007
18. ^ Alvarado, Elliott I.: "Nonprofit or Not-for-profit -- Which Are You?", page 6-7. Nonprofit World, Volume 18, Number 6, November/December 2000

• P. Hartigan, 2006,'It's about people, not profits', 'Business Strategy Review' winter 2006
• Drucker, Peter (1989). "What Business Can Learn from Nonprofits". Harvard Business Review: 1-7.

External links

• Idealist.org FAQ's on NonProfit
• USA, IRS Website regarding NonProfits
• Urban Institute's Center on Nonprofits & Philanthropy
• ActiveCause Free Nonprofit and Corporate Philanthropy Research for Consumers
• Official US Government Site for Nonprofits - Grants, Management and Tax information

Categories: Non-profit organizations | Types of organization

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