Non-profit organization refers to an organization whose main purpose is not to make profits. They usually pursue public interests such as society, culture, education and scientific research. The characteristic of such institutions is that they do not distribute profits to their members, shareholders or directors, but use their income to support their purposes and activities. The operation mode of non-profit organizations is different from that of for-profit enterprises. They can raise funds through donations, government subsidies, membership fees or service fees. Legally speaking, non-profit organizations need to be registered according to law and can enjoy certain tax incentives. These institutions play an important role in society, such as charitable organizations, educational foundations and research institutions. They are committed to improving public welfare and promoting social progress.

Classification of non-profit organizations:

1. Public welfare non-profit organizations: mainly including charitable organizations, educational foundations, medical and health institutions, etc. For the purpose of serving the society and providing public welfare;

2. Member service-oriented non-profit organizations: such as trade associations, clubs, trade associations, etc. , mainly to provide professional services or entertainment activities for members;

3. Religious non-profit organizations: including various religious churches, temples and monasteries. , centered on religious beliefs, to carry out religious activities and community services;

4. Community-based non-profit organizations, such as community development organizations and residents' committees, are committed to improving the community environment and residents' lives;

5. Non-profit organizations of culture and art: including museums, libraries and art groups. , aiming at promoting culture and art and preserving historical heritage.

To sum up, non-profit organizations are special forms of organizations that pursue public interests. Instead of distributing profits to members, they invest their income in supporting their purposes and activities, raise funds through various channels, and enjoy tax incentives within the legal framework, such as charitable organizations and educational foundations, which play an indispensable role in promoting social progress and enhancing public welfare.

Legal basis:

People's Republic of China (PRC) Civil Code

Article 87

A legal person established for public welfare or other non-profit purposes is a non-profit legal person if it does not distribute profits to investors, founders or members. Non-profit legal persons include institutions, social organizations, foundations and social service institutions.