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The topic of the governance of non-profit organizations has been the subject of major research work over the last twenty years. Starting from organization theory, researchers have analyzed the governance of non-profit organizations by highlighting the similarities and differences between non-profit organizations and for-profit companies. Our aim in this article is to show how the tools of organization theory, based on for-profit companies, can be applied to non-profit organizations. Non-profit organizations, like for-profit companies, question their objectives, decision-making methods, the nature of power relations, the circulation of information, and so on, in a context of imperfect information.