A not-for-profit or non-for-profit organization (NFPO) is a legal entity that does not distribute surplus funds to its members and is formed to fulfill specific objectives.[1] An NFPO does not earn profit for its owners, as any revenue generated by its activities must be put back into the organization.[2]
While not-for-profit organizations and non-profit organizations (NPO) are distinct legal entities, the terms are sometimes used interchangeably.[3] An NFPO must be differentiated from a NPO as they are not formed explicitly for the public good as an NPO must be, and NFPOs are considered "recreational organizations", meaning that they do not operate with the goal of generating revenue as opposed to NPOs.[1]
An NFPO does not have the same obligation as an NPO to serve the public good, and as such it may be used to apply for tax-exempt status as an organization that serves its members and does not have the goal of generating profit.[4] An example of this is a sports club, which exists for the enjoyment of its members and thus would function well as an NFPO, with revenue being re-invested into improving the organization.[1]
These organizations typically file for tax exemption in the United States under section 501(c)(7) of the Internal Revenue Code as social clubs.[5] Common ventures for which NFPOs are established include:
Charities, as NFPOs, function under the premise that any revenue generated should be used to further their charitable missions rather than distribute profits among members. This revenue might come from donations, fundraising, or other activities undertaken to support their charitable cause.
This article is about the Jim Reeves album. For other uses, see 12 Songs of Christmas. 1963 studio album by Jim ReevesTwelve Songs Of ChristmasStudio album by Jim ReevesReleased1963 (1963)RecordedOctober 19 and 25, 1962 July 5, 1963GenreCountry, ChristmasLength31:30LabelRCA VictorProducerChet AtkinsJim Reeves chronology Good 'n' Country(1963) Twelve Songs Of Christmas(1963) Kimberley Jim(1964) Professional ratingsReview scoresSourceRatingAllmusic[1] Twelve Songs of Christmas…
New Zealand footballer Alan Vest Alan Vest in 2013Personal informationDate of birth (1939-09-05) 5 September 1939 (age 84)Place of birth Barnsley, EnglandPosition(s) StrikerTeam informationCurrent team SFDP (Technical Director)[1]Senior career*Years Team Apps (Gls)1960–1961 Barnsley 0 (0)1961–1962 King's Lynn (1)1962–1963 Boston United 19 (8)1963–1965 Spalding United 1965–? Worksop Town Rugby Town ?–1973 Gisborne City 1974–1977 Perth Azzurri 1978 Newcastle KB United 1 …
A edição de 1953 da Pequena Taça do Mundo, oficialmente Troféu Marcos Pérez Jiménez, foi a segunda do torneio de clubes europeus e sul-americanos disputado na Venezuela. Foi realizada durante o mês de fevereiro de 1953 e considerada a edição de inverno, já que, durante o mês de julho, uma versão seguinte da competição foi organizada, sendo classificada como edição de verão. A disputa de inverno da Pequena Taça do Mundo de 1953 foi ganha pelo time colombiano Millonarios (que tam…
آبار الرتبة (بالإسبانية: Huércal-Overa)[1] - بلدية - آبار الرتبة آبار الرتبة خريطة الموقع تقسيم إداري البلد إسبانيا [2][3] المقاطعة المرية خصائص جغرافية إحداثيات 37°23′24″N 1°56′37″W / 37.3898957°N 1.9434961°W / 37.3898957; -1.9434961[4] [5] الم…
Mexican television program For the remake, see El Chapulín Colorado (2015 TV series). El Chapulín ColoradoGenre Adventure Comedy Slapstick Superhero Created byRoberto Gómez BolañosStarringRoberto Gómez BolañosCarlos VillagránRamón ValdésFlorinda MezaRubén Aguirre (1973–1978)Angelines FernándezÉdgar VivarMaría Antonieta de las Nieves (1973-1975; 1975–1979)Horacio Gómez BolañosRaul Chato Padilla (1979)Opening themeFinale by John WilliamsEnding themeBaroque Hoedown by Perrey and …
Gemeinde Sobrescobio Wappen Karte von Spanien Sobrescobio (Spanien) Basisdaten Land: Spanien Spanien Autonome Gemeinschaft: Asturien Asturien Comarca: Nalón Gerichtsbezirk: Laviana Koordinaten 43° 13′ N, 5° 27′ W43.220782991477-5.4549259788776381Koordinaten: 43° 13′ N, 5° 27′ W Höhe: 381 msnm Fläche: 69,42 km² Einwohner: 829 (1. Jan. 2022)[1] Bevölkerungsdichte: 12 Einw./km² Postleitzahl(en): 33993 Gemeindenumm…
Гамбург — термін, який має кілька значень. Ця сторінка значень містить посилання на статті про кожне з них.Якщо ви потрапили сюди за внутрішнім посиланням, будь ласка, поверніться та виправте його так, щоб воно вказувало безпосередньо на потрібну статтю.@ пошук посилань са
Hakone Ekiden (箱根駅伝), adalah salah satu lomba lari ekiden (estafet maraton) terkemuka bagi universitas di Jepang yang diadakan di antara Tokyo dan Hakone di Jepang setiap tahunnya pada tanggal 2 dan 3 Januari. Lomba lari ini disiarkan di Nippon Television. Lomba lari yang diadakan selama dua hari ini dipisah ke dalam lima bagian setiap harinya, yang dimulai dari Ōtemachi menuju Hakone dan kembali lagi menuju Ōtemachi.[1] Dikarenakan sedikit variasi pada jalur lomba, jarak yang …
Kue tatBay TatNama lainKue tat, anak tat, tat miniSajianKue/rotiTempat asalIndonesiaDaerahBengkuluSuhu penyajianSuhu ruanganBahan utamaTepung terigu, santan, gula, telur, nanas Bay tat adalah salah satu jenis kue tradisional (juadah)[1] khas Bengkulu.[2][3] Dalam bahasa Rejang, kata bay artinya ibu, sedangkan tat artinya kue tar.[4] Dahulu, kue bay tat adalah makanan kaum bangsawan, namun sekarang telah menjadi hidangan umum untuk hari raya, pesta, atau oleh-oleh.…
Karte von 1894 Landschaft in Samarien Samarien (lat./engl. Samaria) bezeichnet geografisch im Wesentlichen den nördlichen Teil des heutigen Westjordanlands (Gebiet von Nablus). Der deutsche Name Samarien leitet sich ab von der griechischen Bezeichnung von Schomron (Plene: hebräisch שומרון, vokalisiert hebräisch שֹׁמְרוֹן Šomrōn, griechisch Σαμαρεία; davon abgeleitet arabisch ألسامرة as-Sāmara). Auf Arabisch heißt die Region auch Dschibal Nablus / …
Katedral Santo Patrick di Kokstad Katedral Metropolitan Pelarian Santa Maria ke Mesir di Cape Town Ini adalah daftar katedral di Afrika Selatan diurutkan berdasarkan denominasi. Katolik Katedral Gereja Katolik di Afrika Selatan:[1] Katedral Hati Kudus, Aliwal Utara Katedral Hati Maria Tak Bernoda, Bethlehem Katedral Hati Kudus, Bloemfontein Katedral Pelarian Santa Maria ke Mesir, Cape Town Katedral Bunda Yang Dikandung Tanpa Noda, De Aar Katedral Santo Fransiskus dari Assisi, Dundee Kate…
This biography of a living person relies too much on references to primary sources. Please help by adding secondary or tertiary sources. Contentious material about living persons that is unsourced or poorly sourced must be removed immediately, especially if potentially libelous or harmful.Find sources: Dermot Power – news · newspapers · books · scholar · JSTOR (April 2008) (Learn how and when to remove this template message) Dermot PowerNationalityIrishAr…
American gridiron football player (born 1956) For the Australian footballer, see Warren Moon (soccer). American football player Warren MoonMoon in 2021No. 1Position:QuarterbackPersonal informationBorn: (1956-11-18) November 18, 1956 (age 67)Los Angeles, California, U.S.Height:6 ft 3 in (1.91 m)Weight:221 lb (100 kg)Career informationHigh school:Alexander Hamilton(Los Angeles, California)College:West Los Angeles (1974)Washington (1975–1977)Undrafted:1978Career hist…
Centrolew rally in Warsaw, 15 September 1930 The Centrolew (Polish pronunciation: [t͡sɛnˈtrɔlɛf], Center-Left) was a coalition of several Polish political parties (Polish People's Party Wyzwolenie, German Socialist Labour Party of Poland, Polish People's Party Piast, National Workers' Party, Polish Socialist Party and Christian-democratic parties) after the 1928 Sejm elections. The coalition was directed against Józef Piłsudski and the Sanation government.[1] To counter th…
Ця стаття містить перелік посилань, але походження тверджень у ній залишається незрозумілим через практично повну відсутність внутрішньотекстових джерел-виносок. Будь ласка, допоможіть поліпшити цю статтю, перетворивши джерела з переліку посилань на джерела-виноски у с…
Founder of Dean College (1783–1871) Oliver DeanBornFebruary 18, 1783Franklin, Massachusetts, U.S.DiedDecember 5, 1871(1871-12-05) (aged 88)Franklin, Massachusetts, U.S.Occupation(s)Physician, businessmanKnown forFounding Dean CollegeSpouses Caroline Francoeur (m. 1811; died 1866) Louisa C. Hawes (m. 1868) Dean College in Franklin Oliver Dean (1783–1871) was an American physician, businessman, and phi…
SPÖ Burgenland Landesparteivorsitzender Hans Peter Doskozil[1] Klubobmann Roland Fürst[2][3] Landesgeschäftsführer Jasmin Puchwein Kevin Friedl[2][4] Hauptsitz Johann-Permayer-Straße 27000 Eisenstadt[5] Sitze in Landtagen 19/36(LTW 2020 / Abgeordnete) Ausrichtung Sozialdemokratie Website www.burgenland.spoe.at/ Landtagswahlen 1945–2020[6] 50% 40% 30% 20% 10% 0% '45'49'53'56'60'64'68'72'77'82'87'91'96'00'05'10'15'20 Die SPÖ Burgenlan…
Serbian footballer Marko Milinković Milinković in 2012Personal informationFull name Marko MilinkovićDate of birth (1988-04-16) 16 April 1988 (age 35)Place of birth Belgrade, SFR YugoslaviaHeight 1.81 m (5 ft 11 in)Position(s) Left midfielder[1]Youth career Borac ČačakSenior career*Years Team Apps (Gls)2007–2010 Košice 86 (19)2011–2016 Slovan Bratislava 143 (34)2016–2018 Gençlerbirliği 26 (1)2018–2019 Eskişehirspor 27 (5)2020–2021 Giresunspor 24 (0)2…
Pulau Kellett dengan gedung-gedung Royal Hong Kong Yacht Club pada 2011. Sebagian dari Causeway Bay Typhoon Shelter terlihat di bagian kiri gambar tersebut. Pemandangan Pulau Kellett, dengan Royal Hong Kong Club Building and Pier, pada 1948. Pulau Kellett (Tang Lung Chau, 奇力島, juga 燈籠洲 dalam Tionghoa; artinya pulau lentera) adalah sebuah bekas pulau dari Pelabuhan Victoria, lepas pantai Titik Timur di Hong Kong. Pulau tersebut sekarang terhubung dengan Pulau Hong Kong di Teluk Causew…
Designation for parts of the South China Sea claimed by the Philippines Not to be confused with eastern Philippine Sea. West Philippine SeaKaragatang Kanlurang Pilipinas (Filipino)Map showing the approximate area corresponding to the official extent of the West Philippine Sea.West Philippine SeaShow map of LuzonWest Philippine SeaShow map of South China SeaWest Philippine SeaShow map of Southeast AsiaWest Philippine SeaShow map of AsiaCoordinates13°N 118°E / 13°N 118°E…
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