Non-profit corporations are typically organized as tax exempt organizations under section 501(c) of the Internal Revenue Code and are subject to the same general rules as for-profit corporations: they may not use general treasury funds for contributions, expenditures, or electioneering communications, but, with the exception of 501(c)(3) charities, they may set up a connected PAC to raise money for these purposes. Tax law, however, does not allow 501(c) organizations to have the influencing of elections as their primary purpose.
A corporation that is not formed with the intent to realize a profit, but is established for a religious, charitable, educational, literary or scientific purpose. Qualifying nonprofit corporations will be granted tax-exempt status by both federal and state authorities.
A corporation established under state law for purposes other than making profits that would be distributed to the owners, directors, members or officers.