> To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3) [CHARITY], and none of its earnings may inure to any private shareholder or individual [NON-PROFIT].
You can be a charity (albeit not tax exempt) without being a non-profit, and moreover you can be a non-profit without being a charity. (See also https://www.irs.gov/charities-non-profits/other-nonprofits ; and keep in mind that still other types of non-profits are not tax-exempt at all!)
- Trust "owning" Hershey's: If you look at the document I cited, you'll note that the trust (which is still neither a charity nor a non-profit!) owns only 5.5% of Hershey's common stock.
