An overview of the creation, management, and administration of non-profit organizations and businesses. Examines legal requirements for charter and incorporation by state law and Federal guidelines from the Internal Revenue Service. Current trends and issues in non-profit sector business are explored and a survey of the wide diversity of non-profit sector organizations is included. Since a high percentage of recreation agencies are incorporated as non-profit organizations, specific applications are made to the field of leisure and recreation. Prereq: RMP 800, RMP 805 or RMP 806 or permission.