The Non-Profit Corporation is usually regarded traditionally from a lay and legal viewpoint as one being engaged in charitable, educational, scientific or social work or a religious endeavor. On the other hand, the Not-for-Profit Corporation is more often engaged in enterprises usually associated with functions of a business corporation. However, as soon as one begins to view these corporations from a definitional standpoint, one is bogged down in an incredibly complicated procedure which does little to clarify the confusion.
James K. Weeks,
The Not-for-Profit Business Corporation,
19 Clev. St. L. Rev.
available at http://engagedscholarship.csuohio.edu/clevstlrev/vol19/iss2/33