A non-profit organization (abbreviated as NPO, also known as a not-for-profit organization^[1]) is an organization An organization is a social arrangement which pursues collective goals, controls its own performance, and has a boundary separating it from its environment. The word itself is derived from the Greek word organon, itself derived from the better-known word ergon that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals.^[2] 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 or labor union (American English) is an organization of workers who have banded together to achieve common goals such as better 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, and public arts Art is the process or product of deliberately arranging elements in a way to affect the senses or emotions. It encompasses a diverse range of human activities, creations, and modes of expression, including music, literature, film, photography, sculpture, and paintings. 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. They are in most countries exempt from income An income tax is a tax levied on the income of individuals or business . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate tax, corporate income tax, or profit tax. Individual and property taxation 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 real property within their jurisdiction based on the value of such property." There are three species or types of property:.

Non-profit distinction

Whereas for-profit organizations exist to earn and re-distribute taxable wealth to employees A laborer is one of the construction trades, traditionally considered unskilled manual labor, as opposed to skilled labor.[clarification needed] In the division of labor, laborers have all blasting, hand tools, power tools, air tools, and small heavy equipment, and act as assistants to other trades, e.g., operators or cement masons. The first and 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 and are the members of the company by signing the memorandum of association . 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 self-benefit. Often these programs, services and policies are overlooked and not otherwise executed or enforced by the government. While they are able to earn a profit, more accurately called a surplus, such earnings must be retained by the organization for its self-preservation, expansion and future plans. Earnings may not benefit individuals or stake-holders.^[3] While some nonprofit organizations put substantial funds into hiring and rewarding their internal corporate leadership, middle-management personnel and workers, others employ unpaid volunteers and even executives may work for no compensation. However, since the late 1980s there has been a growing consensus that nonprofits can achieve their corporate targets 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 better benefit from their capital and workers. Those require satisfied management and that, in turn, begins with the organization's mission.^[4]

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 an irrevocable trust established for charitable purposes, and is a more specific term than "charitable organization", a cooperative A cooperative is a business organization owned and operated by a group of individuals for their mutual benefit. Cooperatives are defined by the International Co-operative Alliance's Statement on the Co-operative Identity as autonomous associations of persons united voluntarily to meet their common economic, social, and cultural needs 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. The total value of an institution's investments is often referred to as the institution's endowment and is typically organized as a public charity, private foundation or trust 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 disbursed by one party , often a Government Department, Corporation, Foundation or Trust, to a recipient, often (but not always) a nonprofit entity, educational institution, business or an individual. In order to receive a grant, some form of "Grant Writing" often referred to as either a proposal or an application is 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 Volunteer and Volunteers redirect here. For other meanings of Volunteer, Volunteers, and Voluntary, see Volunteer 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 are natural and spontaneous, highlighting the differences between this and a movement that is orchestrated by traditional power structures. Grassroots movements are often at the local level, as many groups.

Applying Germanic or Nordic law (e.g., Germany A region named Germania, inhabited by several Germanic peoples, has been known and documented before AD 100. Beginning in the 10th century, German territories formed a central part of the Holy Roman Empire, which lasted until 1806. During the 16th century, northern Germany became the centre of the Protestant Reformation. As a modern nation-state,, Sweden Sweden (pronounced /ˈswiːdən/ SWEE-dən, Swedish: Sverige [ˈsvær.jə]), 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 water borders with Denmark, Germany and, Finland Finland (pronounced /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 is bordered by Sweden on the west, Norway on the north and Russia on the east, while Estonia lies to its south across the Gulf of Finland), 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 the set of processes, customs, policies, laws, and institutions affecting the way a corporation is directed, administered or controlled. Corporate governance also includes the relationships among the many stakeholders involved and the goals for which the corporation is governed. The principal stakeholders are the 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 businesses are privately owned. A business is typically formed to earn profit that will increase the wealth of its owners and grow the business itself. The owners and operators of a 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 and a principal. 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 funds are entrusted to it for 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, Jewish Christians met in synagogues, such as the Cenacle, 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, which are often not required to disclose finances to anyone, including church members, though most churches remain fiscally transparent with their members.^{[citation needed]}

Formation and structure

In the United States ^ b. English is the de facto language of American government and the sole language spoken at home by 80% of Americans age five and older. Spanish is the second most commonly spoken language, 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 (or feoffor to uses), who entrusts some or all of his property to people of his choice (the trustees or feoffee to uses). The trustees hold legal title to the 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 for 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. In all. 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 area's history begins with indigenous settlements, and the founding of the Virginia Colony in 1607 by the Virginia Company of London as the first permanent New World English colony. Land from displaced Native American tribes, including the Powhatan, and slave labor each played significant roles in Virginia's early politics and plantation includes the Non-Stock Corporation Act that is used to incorporate nonprofit entities) and may not enrich its directors A managing director or MD is a director of a company given special powers by its articles of association. In most companies, the managing director is the senior executive director, subordinate only to the chairman of the board. However, like for-profit corporations, nonprofits may still have employees and can compensate their directors A managing director or MD is a director of a company given special powers by its articles of association. In most companies, the managing director is the senior executive director, subordinate only to the chairman of the board 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 growing trend to switch toward this type of structure is controversial. O'Regan & Oster have found that large, more representative nonprofit boards score well on a. 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^[5][6] 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,.^[7] The Model Nonprofit Corporation Act The Model Nonprofit Corporation Act is legislation prepared by a American Bar Association committee that states use to govern their nonprofit corporations. It mandates many procedures which are different from standard parliamentary procedure. For instance, instead of regular meetings, only an annual meeting and special meetings of members are imposes many complexities and requirements on membership decision-making. Accordingly, many organizations , such as 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,^[8] 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.^[9][10] 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.^[11]

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 and religions. 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, 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 revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue. The IRS is responsible for collecting taxes and the interpretation and enforcement of the IRC (Internal Revenue Code).^[12]

Finland

In Finland Finland (pronounced /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 is bordered by Sweden on the west, Norway on the north and Russia on the east, while Estonia lies to its south across the Gulf of Finland, "rekisteröity yhdistys", given the abbreviation ry, denotes a registered association. This is done at a cost of 50 Euro. The association is required by law to keep a list of members. It must also hold an AGM and at least 3 members are required to set it up. A secretary, chair and treasurer being the usual formation.

India

In India India, officially the Republic of India , is a country in South Asia. It is the seventh-largest country by geographical area, the second-most populous country with 1.18 billion people, and the most populous democracy in the world. Mainland India is bounded by the Indian Ocean on the south, the Arabian Sea on the west, and the Bay of Bengal on the, 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

South Africa

In South Africa Coordinates: 29°02′46″S 25°03′47″E / 29.046°S 25.063°E The Republic of South Africa is a country located at the southern tip of Africa, with a 2,798 kilometres coastline on the Atlantic and Indian Oceans. To the north lie Namibia, Botswana and Zimbabwe; to the east are Mozambique and Swaziland; while Lesotho is an independent, charities issue a tax certificate when requested by donors which can be used as a tax deduction by the donor.^[13]

United Kingdom

In the UK, many non-profit companies are incorporated as a company limited by guarantee In British and Irish company law, a private company limited by guarantee is an alternative type of corporation used primarily for non-profit organisations that require legal personality. A guarantee company does not usually have a share capital or shareholders, but instead has members who act as guarantors. The guarantors give an undertaking to. This means that the company does not have shares or shareholders, but it has the benefits of corporate A corporation is an institution that is granted a charter recognizing it as a separate legal entity having its own privileges, and liabilities distinct from those of its members. There are many different forms of corporations, most of which are used to conduct business status. This includes limited liability for its members and being able to enter into contracts and purchase property in its own name. The goals ("objects") of the company are defined in the Memorandum of Association when the company is formed. The profits of the company (also referred to as the trading surplus) must be invested in achieving these goals and not distributed to the company's members.^[14]

Alternatively, non-profit companies may be formed as a Community Interest Company. This is in many ways similar to a Limited Liability Company, but is intended specifically to ensure that the profits and assets of the company are used for public good.

A charity is a non-profit organisation that meets stricter criteria regarding its purpose and the way in which it makes decisions and reports its finances.^[15] For example, a charity is generally not allowed to pay its Trustees. In England and Wales, charities may be registered with the Charity Commission.^[16] In Scotland, the Office of the Scottish Charity Regulator serves the same function. 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.

United States

For a United States analysis of this issue, see 501(c) and Charitable organization#United States.

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 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.^[17] 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 or property tax. Federal tax-exempt status does not guarantee exemption from state and local taxes, and vice versa. 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.

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 turnover rates. In 2009, US nonprofits saw government acknowledge this critical need through the inclusion of the Nonprofit Capacity Building Program in the Serve America Act.

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,^[18] 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, Oxfam, Carnegie Corporation of New York, DEMIRA Deutsche Minenräumer (German Mine Clearers), Goodwill Industries, United Way, The National Rifle Association, ACORN, 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 and Literacy Center West) to people throughout the world. 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.^[19] 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.^[20] 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.^[21]

Education

• University of Geneva: Certificate of Advanced Studies (CAS) "Modern Management for Non Profit Organizations"

See also

• Association without lucrative purpose
• Community Organizations
• Fundraising
• Master of Nonprofit Organizations
• Mutual organization
• Non-commercial
• Non-governmental organization (NGO)
• Non-profit organizations and access to public information
• 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. ^ The International Center for Not-For-Profit Law. FAQ: What is the difference between "non-profit" and "not-for-profit"?
2. ^ The Nonprofit Handbook: Everything You Need to Know to Start and Run Your Nonprofit Organization (Paperback), Gary M. Grobman, White Hat Communications, 2008.
3. ^ http://www.irs.gov/pub/irs-pdf/p4220.pdf
4. ^ Drucker, Peter (1989). "What Business Can Learn from Nonprofits". Harvard Business Review: 1-7.
5. ^ FairVote - Board of Directors.
6. ^ FairVote - FAQs.
7. ^ NORML Board of Directors - NORML.
8. ^ http://wikimediafoundation.org/wiki/Wikimedia_Foundation_bylaws#ARTICLE_III_-_MEMBERSHIP
9. ^ 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 .
10. ^ Charity on Trial: What You Need to Know Before You Give / Doug White (2007) ISBN 1-56980-301-3.
11. ^ SSRN-Voluntary Disclosure in Nonprofit Organizations: an Exploratory Study by Bruce Behn, Delwyn DeVries, Jing Lin.
12. ^ http://www.irs.gov/charities/article/0,,id=136195,00.html
13. ^ South African Charities.
14. ^ "Company Limited by Guarantee", Small Firms Services Ltd.
15. ^ "What is the Not For Profit Sector?", Charity People.
16. ^ Charity Commissioners information page.
17. ^ "Special rules for unrelated business income tax". U.S. Internal Revenue Service. http://www.irs.gov/charities/article/0,,id=96106,00.html. Retrieved 2007-08-19.
18. ^ http://www.gatesfoundation.org/nr/public/media/annualreports/annualreport07/AR2007Statements.html
19. ^ :Glasius, Marlies, Mary Kaldor and Helmut Anheier (eds.) "Global Civil Society 2006/7". London: Sage, 2005.
20. ^ Drayton, W: "Words Matter". Alliance Magazine, Vol. 12/No.2, June 2007.
21. ^ 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.

Further reading

• Snyder, Gary R., Nonprofits: On the Brink : How Nonprofits have lost their way and some essentials to bring them back, 2006.

External links

• WorldNGOs.org Platform between World wide NGOs and its associates
• www.SevaInfo.org Helping those who help others, a platform for non-profit information and needs.
• Idealist.org FAQ's on NonProfit
• USA, IRS Website regarding NonProfits
• National Council of Nonprofits
• SNPO - Management Support and Information for Nonprofit Organizations
• 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
• A trust that helps poor in Education and Employment

Directories of Nonprofits

• IndianNGOs.org Directory of NGOs in India
• GlobalGiving - US and international NonProfits
• NetworkForGood - US NonProfits
• National Center for Charitable Statistics - clearing house of data on the U.S. nonprofit sector
• Guidestar - IRS database on US 501(c) organizations
• Charity Navigator - 1 to 4 star rating system for US nonprofits
• Donating2save.com - List of non-profit organization

Categories: Non-profit organizations | Types of organization

See Also:

What Links Here:

Recently Viewed Pages:

• Home
• Jacques Hadamard: Images
• Digital Object Identifier: Blogs
• Henry Moore: Blogs
• Art: Encyclopedia
• Creativity: Dictionary
• Jared Diamond: Blogs
• Edward de Bono: Blogs
• Create: Dictionary
• Originality: Dictionary

Most Popular Pages:

• Jacques Hadamard: Images
• Encyclopedia: NetBSD
• Loyalty: Blogs
• Sedona Method: Blogs
• Henry Moore: Blogs
• Martin Heidegger: Blogs
• Digital Object Identifier: Blogs
• Mathematics: Blogs
• Jared Diamond: Blogs
• Non-profit Organization: Directory Search

Related 'Non-profit Organization' Searches: