What's in this guide
Welcome to York University's nonprofit organization research guide. This guide will serve as starting point to help you find research materials about nonprofit organizations, including multi-disciplinary aspects such as management, accounting, marketing, human resources, planning and fundraising.
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This guide was created by Kim Stymest and is now maintained by Stephanie Quail.
What is a Nonprofit?
A group, organization, institution or corporation formed to provide goods and/or services for a charitable, educational, religious, literary or scientific purpose. Nonprofits' assets are usually donated by companies, foundations or individuals who do not expect to be repaid. These contributions are tax deductible.
A non-profit organziation (NPO), in Canada, would need to meet the requirements as described in paragraph 149(1)(1) of the Income Tax Act.
In the U.S., if a nonprofit meets the requirements of the Internal Revenue Service's Code, section 501(c)(3), it can obtain tax-exempt status, and does not pay federal or state income taxes.