Confero Fall 2014: Issue 8 | Page 19

A FOCUS ON NON-PROFIT ORGANIZATIONS C orporate America is largely driven by the profit incentive: a business should bring in more money than it spends so the owners can keep the profit. There are other organizations – charitable, religious, healthcare, educational, publically governed, and so on — which choose to relinquish their surplus revenues to advance a specific mission. Since these non-profit organizations generally serve the community, they earn some tax advantages from the government to incentivize and protect them. The standards for business management, retirement planning, benefit planning, and ancillary operations generally follow the precedents set by the traditional for-profit corporate entities. However, there are some unique elements — positive and )