A non-profit making organisation (also known as a 'not for profit' organisation) is the name given to a legal entity that does not accrue money purely for profit or personal gain. Examples of such organisations include:
A non-profit making organisation can be set up as a trust, company or in even by an incorporated association, as is the case with a registered charity. In Gibraltar, a charity is registered with the Charity Commissioner at the Supreme Court. One of the advantages of registering as a charitable organisation comprises that is exempt from paying certain taxes once certified. It is also possible to set up a charity to create awareness for a particular cause as well as to use it as a vehicle to fund an activity. Trusts and bodies partly established for charitable purposes are likewise from time to time considered as, or treated as, charities.