This document discusses non-profit making organizations and their sources of finance. Non-profit organizations do not operate to generate profits but instead use funds to promote their members' interests, such as golf clubs, drama clubs, and health clubs. These organizations are run by elected committees and treasurers. Sources of finance include member subscriptions, revenue from bars or food sales, donations, fundraising activities, loans, and government grants. The document also covers accounting topics such as accruals, prepayments, and life memberships for non-profit organizations.