The Limited Partnership Unit of the Business Programs Division currently files documents filed by unincorporated non-profit associations.

The Corporations Unit of the Business Programs Division currently files nonprofit corporation documents.

A non-profit association by definition is an unincorporated association with a primary common purpose other than to operate a business for profit. (Corporations Code Section 18020.) The Black's Law Dictionary's definition of an association is "The act of a number of persons in uniting together for some special purpose or business."

There are three categories of non-profit corporations based on the purpose for which their proceeds are intended: these categories are Public Benefit (charitable and/or public benefit), Mutual Benefit (organizations for the betterment or enjoyment of the members, or benefits for specific small groups) and Religious (churches, religious education, religious beneficial programs). Proceeds of non-profit corporations are used for purposes other than personal gain.