Ilhan (2013) argues that non-profit organizations have gradually become excellent tools for promoting a variety of goals including, but not limited to, charities, religious organizations and associations who provide support to individuals suffering from different types of illnesses (p. 132). Within these tax-exempt organizations, there are several classifications that differentiate these organizations. For example, non-profit organizations are characterized as state-supported charities, public safety charities, advocacy organizations, or private foundations. Publicly supported charities can range from schools and hospitals to religious organizations that may gain public support primarily through donations, grants and contributions from the public. Support organizations are important organizations in public service. These organizations may not be publicly supported; however, they are closely connected with publicly supported non-profit organizations. For example, hospital foundations or hospitals created to support schools would be considered support organizations. Public safety charities are exactly what the name says. This form of organization is dedicated to verifying and promoting public safety. Examples of this form of charity include the American Red Cross cardiopulmonary resuscitation (CPR) courses offered to citizens. Many private foundations grant income to public charities. A good example of this form of foundation can be seen in the United Way. This tax-exempt organization allows the public to contribute to the funds offered by this organization so that grant programs within can be f...... middle of paper ......can Economic Review, 101( 3) , 281-287. doi:10.1257/aer.101.3.281Szypszak, C. (2011). Understanding public administration law. Sudbury, MA: Jones and Bartlett Publishers.Tompkins, J. (2004). Organization theory and public management. Boston, MA: Wadsworth Cengage Learning.Verschoor, C. C. (2012). A new survey of workplace ethics shows surprising results. Strategic Finance, 93(10), 13-15. Retrieved from http://eds.a.ebscohost.com/eds/pdfviewer/pdfviewer?vid=12&sid=dac69b8f-b6d7-4136-8b8f-5d852423bdf6%40sessionmgr4005&hid=4103Worth, M.J. (2011). Nonprofit management: principles and practice. (2nd ed.). Thousand Oaks, CA: Sage Publications.Yetman, M. H., & Yetman, R. J. (2012). The effects of governance on the accuracy of charitable expenditures reported by nonprofit organizations. Contemporary Accounting Research, 29(3), 738-767. doi:10.1111/j.1911-3846.2011.01121.x