In this pre-reading from the 2005 Gathering, George Overholser, Founder and Managing Director of NFF Capital Partners, examines how building an enterprise in fundamentally different than buying services from that enterprise. Yet, standard nonprofit accounting sheds no light on the building vs. buying distinction. Overholser believe this missing distinction is a major reason why a market nonprofit growth capital has failed to materialize. The good news? The system can be fixed more easily than one might expect. Dive into this paper to learn how.