The book is comprised of three divisions which are as follows: Division I - Not-for-Profit Business (NFP) Division II - Resource Development Division III- Funding and Grant Writing The Not-for-Profit division gives information regarding how to set up a Not-for-Profit such as incorporation, the 501c3 determination status, and focus on the business side of the Not-for-Profit. The resource development division is the NEXT step once an organization has been incorporated and has obtained the 501c3 determination. The last division explains funding and grant writing which provides information on various fundraising projects, and explains the letter of intent's purpose as well as how to write it and a standard grant proposal.