A Non-Profit and Charitable Organization is one that is formed for some matter of private interest or public concern for non-commercial purposes. It can take the form of a corporation or individual enterprise. No part of the organization's income is distributed to its members, directors, or officers, and it is exempt from income tax. Nonprofit and charitable organizations can include religious organizations, educational organizations, human and social service organizations, arts and cultural organizations, and other grantmakers. They are organized under state law, and issues relating to the organizations include formation, management, and dissolution.