This 25-page booklet offers an overview of the questions to ask and the steps to take in determining whether or not to start a non-profit organization and how to begin. It walks the reader through how to decide whether forming a new nonprofit is the most effective way to reach the goal, before moving on to a discussion of legal considerations and a section entitled “Spinning Off a New Non-Profit: The Advantages and Risks for Houses of Worship,” which will be particularly beneficial to congregations looking at that question for one of their ministries or programs. Additional sections discuss building a strong base, forming a non-profit board, and “the changing face of the non-profit sector.” The Center for Non-Profit Corporations is an organization in the state of New Jersey, and some of the information is specific to the laws in that state. (Readers will want to consult state-specific procedures and regulations.) However, much information in this publication will be beneficial to congregations all over the United States.