Non-profit organizations are defined as institutions that provide services to members or society as a whole irrespective of attributes like caste or creed. Their objective is to serve community interests rather than generate profits. Examples include hospitals, schools, charities and political groups. As non-profits do not seek profits, they rely on donations, grants and fees to fund their activities. Any surpluses are put back into the organization rather than distributed. Non-profits use accounts like receipts and payments and income and expenditure to track financial activities, showing surpluses or deficits rather than profits or losses.