Social Policy & Programs Consulting
Training and Services for agencies working toward social and economic justice
Pennsylvania Can Solve UPMC Charity Status Debate
What the Pittsburgh Media Won't Tell You
National Volunteer Week Begins Today
UPMC and the Business of Nonprofit Organizations
Patricia A. O'Malley
Social Policy & Programs Consulting ~ Community Matters
P.O. Box 97803 ~ Pittsburgh, PA 15227 ~ 412-310-4886 ~ firstname.lastname@example.org
Copyright Patricia A. O'Malley ~ All rights reserved
A nonprofit organization is a corporation
which obtains tax-exempt status from the Internal Revenue Service
to promote its mission for public benefit.
They can collect more money than they spend,
but the excess is not "profit" which benefits owners or investors.
It must be used to further the organization's mission.
Charities are only one of the 57 types of nonprofits recognized by the IRS.