A number of policy issues have direct or indirect consequences for the non-profit and charitable sector, including the establishment of a social innovation initiative, changes in the tax treatment of charitable donations, responses to the economic downturn, and health care reform. The non-profit and charitable sector represents a significant portion of the U.S. economy. This book provides a formal definition of the non-profit and charitable sector, its size and scope. Also explored are how charities are funded and an overview of the charitable sector's relationship with government and policy considerations.