This accessible study examines all the major elements of the nonprofit sector of the economy of the United States —health services, educational and research institutions, religious organizations, social services, arts and cultural organizations, and foundations—describing the institutions and their functions, and then exploring how their benefits are distributed across various economic classes. The book's findings indicate that while few institutions serve primarily the poor, there is no evidence of a gross distribution of benefits upward toward the more affluent. The analysis of this data makes for a book with profound implications for future social and tax policy.