Yes, well, are we going to get technical about what a "profit" is? In for profit corporations, excesses of revenue over expenses are either distributed to principals/shareholders, or held in an owner's equity account (which may in turn be used to generate cash from banks, investors, and the like.) Not-for-profits hold any excess of revenue over expenses in fund balances. These must, legally, be delineated as to their source and potential use. They may be called "unrestricted", but that only means that they can be used for any purpose for which the NFP is chartered. Now this may seem a bit far from the original point of cui bono from advertising/info on the NET. However, it is directly to the point. In the first instance, a for profit corporation advertises for the benefit of an individual or group of individuals, and their financial gain. In the second instance, Not For Profits advertise (and we all do have advertising and marketing budgets) to further the chartered aims of the institution. These chartered aims are given not for profit status specifically because no one who is investing money for profit will invest in museums, universities, libraries, research institutions, and the like. Whewww, got that off my chest. Eric Siegel [log in to unmask]