Which of the following statements with respect to how not-for-profit organizations (NFPOs) compare with profit-oriented organizations is true?

a) Because they do not need to show a profit, NFPOs have much more flexibility than profit-oriented organizations with respect to their activities.

b) NFPOs usually have an easier time attracting and retaining qualified board members than profit-oriented organizations.

c) Unlike profit-oriented organizations, NFPOs never have to be concerned about tax implications resulting from their decisions.

d) NFPOs tend to be more labour intensive than profit-oriented organizations.