basis for their governmental status or their non-profit, tax-exempt status, respectively—although non-profits may also focus on optimizing revenue. The primary difference between profit and non-profit organizations is that "for-profit" organizations look to maximize wealth versus non-profit organizations, which look to provide a greater good to society. In non-profit organizations, creative tensions may develop in the effort to balance mission with "margin" (or revenue). Satires The business plan is the subject of many satires. Satires are used both to express cynicism about business plans and as an educational tool to improve the quality of business plans. For example, In his presentation, Five Criteria For a Successful Business Plan in Biotech, Dr. Roger Bernier, uses Dilbert comic strips to remind people what not to do when researching and writing a business plan for a biotech start-up. Selena Maranjian's "Fool on the Hill" article in The Motley Fool, "'South Park's' Investing Lesson" (November 8, 2001), references the "Underpants Gnomes" to illustrate the fallacy of focusing on goals without a clear implementation strategy. That "Gnomes" episode satirizes the business plans of the Dot-com era. Chapter 26 of Neal Stephenson's 1999 novel Cryptonomicon begins with the business plan of a fictional high tech company, satirizing both the writing style and the physical form of slickly produced business publications like business plans and annual reports. See also References Business documents Business plan competitions Entrepreneurship Formal statements Strategic management Venture capital