The main difference between the two is that a non-profit UG pursues a non-profit, charitable or ecclesiastical corporate purpose, whereas a UG primarily has economic interests. A non-profit UG must use 75 percent of its profits for the charitable purpose for which it was founded, such as animal welfare, environmental protection, consumer protection or monument conservation. A UG, on the other hand, is focused on generating profits for its shareholders.

The decision between founding a UG or a non-profit UG therefore depends on the purpose of your company.