According to recent studies, the number of Not-For-Profit (NFP) organizations in the U.S. have doubled within the last 20 years and now number over two million if counting all types of NFP organizations including religious institutions. The NFP sector employs over 10 million workers and exceeds 10% of the total employment in the United States. By some estimates, the NFP workforce is the third largest of all U.S. industries behind retail trade and manufacturing.