Organisations whose prime objective is not to make a profit but to support the needs and / or further the interests of specific individuals or groups of individuals in society. They are frequently set up to achieve some charitable, humanitarian, educational, environmental, religious, or other socially beneficial goal. ‘Not-for-profit’ does not mean that the organisation concerned never makes a profit ie where income is greater than expenditure. It simply means that if profit which, in this context should be referred to as ‘surplus’ is made, then unlike business organisations operating for profit, it is not distributed to owners, shareholders or partners, but ploughed back into the business in order to further the business’s aims.