Non-profit organizations are generally exempt from the BOI reporting requirements that apply to for-profit entities. This exemption is based on the understanding that non-profits do not typically pose the same risks of money laundering or financial crimes as for-profit businesses. However, non-profits may still be subject to other forms of financial disclosure and reporting obligations, depending on their size and activities. For instance, non-profits may need to file annual tax returns or comply with state-level reporting requirements. It's essential for non-profits to review both federal and state regulations to ensure all applicable reporting requirements are met.