wrong again, governments do not measure their revenue and expenses and call any excess revenue profit.  most governments except for the federal government cannot have an operating budget spending more that they receive in revenues.  if an agency fails to spend all of its operating budget, generally the excess is forfeited and goes back to the general fund to be use for the subsequent year's budgets.  if an agency is granted a budget and there is a revenue shortfall, the agency or agencies will be required to cut their spending.  on the other hand after a budget, if revenues exceed the budget, the agencies are not given more money to spend, it is kept for the next year's budget.  hence, you cannot use the word profit to characterize government fiscal operations.  BP is correct, you have a lack of understanding of nonprofits and governments, they are not similar.