Canadian Classification of Institutional Units and Sectors (CCIUS) 2012

• S1 - Total economy
• S15 - Non-profit institutions serving households
• S150 - Non-profit institutions serving households

S1500 - Non-profit institutions serving households

This major group consists of non-profit institutions that are engaged in providing goods and services to households for free or at prices that are not economically significant. SNA 2008 distinguishes between three types of Non-profit institutions serving households (NPISHs).
The first type of NPISHs consists of those that are created by associations of persons to provide goods or, more often, services primarily for the benefit of the members themselves. The services are usually provided of charge, being financed by regular membership subscriptions or dues. They include NPISHs such as professional or learned societies, political parties, trades unions, consumers' associations, churches or religious societies, and social, cultural, recreational or sports clubs. They do not include bodies serving similar functions that are controlled by government units, such as hospitals and schools. Religious institutions are treated as NPISHs even when mainly financed by government units as long as the majority financing is not seen as empowering control by government.
NPISHs that do not possess any legal status or formal articles of association, should be treated as NPISHs when they perform the same kinds of functions as the societies, political parties, trades unions, etc., ... (i.e. with legal status), even if they are not legally constituted as NPISHs. Legally constituted NPISHs are those that have met the legal requirements for operating as NPI according to the legislation outlined by the appropriate level of government, and identified as serving the households sector. However, when groups of households collaborate on communal construction projects (such as construction of buildings, roads, bridges, ditches, dikes, etc...), they should be treated as informal partnerships engaged in own-account construction rather than NPISHs. NPISHs should normally have a continuing role to play and not be deemed to be created for single projects of limited duration.
A second type of NPISH consists of charities, relief or aid agencies that are created for philanthropic purposes and not to serve the interests of the members of the association controlling the NPISHs. Such NPISHs provide goods or services on a non-market basis to households in need, including households affected by natural disasters or war. The resources of such NPISHs are provided mainly by donations in cash or in kind from the general public, corporations or governments. They may also be provided by transfers from non-residents, including similar kinds of NPISHs resident in other countries.
The third type of NPISHs consist of those that provide collective services, such as research institutions that make their results freely available, environmental groups, etc. These are less common than the first two types of NPISHs.