NOT-FOR-PROFIT ORGANISATIONS

　　NOT-FOR-PROFIT ORGANISATIONS

　　非營利組織是指不是以營利為目的的組織，它的目標通常是支持或處理個人關心或者公眾關注的議題或事件。非營利組織所涉及的領域非常廣，包括藝術、慈善、教育、政治、宗教、學術、環保等等。非營利組織的運作并不是為了產生利益，這一點通常被視為這類組織的主要特性。然而，某些專家認為將非營利組織和企業區分開來的至主要差異是：非營利組織受到法律或道德約束，不能將盈余分配給擁有者或股東。

　　非營利組織有時亦稱為第三部門（the third sector），與政府部門（第一部門）和企業界的私部門（第二部門），形成三種影響社會的主要力量。

　　It would be simplistic to assume that any organisation that does not pursue profit as an objective is a not-for-profit organisation. This is an incorrect assumption, as many such organisations do make a profit every year and overtly include this in their formal plans. Quite often, they will describe their profit as a 'surplus' rather than a profit, but as either term can be defined as an excess of income over expenditure, the difference may be considered rather semantic.

　　Not-for-profit organisations are distinguished from profit maximising organisations by three characteristics. First, most not-for-profit organisations do not have external shareholders providing risk capital for the business. Second, and building on the first point, they do not distribute dividends, so any profit （or surplus） that is generated is retained by the business as a further source of capital. Third, their objectives usually include some social, cultural, philanthropic, welfare or environmental dimension, which in their absence, would not be readily provided efficiently through the workings of the market system.

　　TYPES OF NOT-FOR-PROFIT ORGANISATION

　　Not-for-profit organisations exist in both the public sector and the private sector. Most, but not all, public sector organisations do not have profit as their primary objective and were established in order to provide what economists refer to as public goods. These are mainly services that would not be available at the right price to those who need to use them （such as medical care, museums, art galleries and some forms of transportation）, or could not be provided at all through the market （such as defence and regulation of markets and businesses）. Private sector examples include most forms of charity and self-help organisations, such as housing associations that provide housing for low income and minority groups, sports associations （many football supporters' trusts are set up as industrial and provident societies）, scientific research foundations and environmental groups.

　　MANAGEMENT

　　The management structure of not？for-profit organisations resembles that of profit maximisers, though the terms used to describe certain bodies and officers may differ somewhat.

　　While limited companies have a board of directors comprising executive and non-executive directors, many not-for-profit organisations are managed by a Council or Board of Management whose role is to ensure adherence to the founding objectives. In recent times there has been some convergence between how companies and not-for-profit organisations are managed, including increasing reliance on non-executive officers （notably in respect of the scrutiny or oversight role） and the employment of 'career' executives to run the business on a daily basis.