Full Description

Not-for-profit organizations (NPO) generally are exempt from paying taxes, including income, transfer and sales taxes. Most of us think of NPOs as charities, universities, churches, as well as professional and technical societies such as ASHRAE. While such large organizations can contribute greatly to the welfare of their members and society, a need also exists for smaller NPOs.

Citation: ASHRAE Journal, Vol. 46, No. 6, June 2004