What is the definition of non trading organization?

what is the definition of non trading organisations? A non-trading company has no significant accounting transactions, which simply means no entries in the company's accounting records and which generally are not engaged in trading of goods or services and thus the books of accounts comprises of only the sources of Income and expenditure earned/incurred during a given period. This is useful for non-profit organizations such as Trusts, Educational Institutions, NGOs, and Hospitals etc.