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The video tutorial explains how to start a non-profit organization, specifically a 501(c)(3) entity, in 2021. Non-profits focus on advancing social causes, such as supporting the homeless or assisting victims in need, rather than making a profit. Establishing a 501(c)(3) offers significant tax benefits, including complete tax exemption, allowing organizations to allocate more funds toward their missions. The video aims to provide a step-by-step guide on creating a non-profit organization. The host, Sean from Life Accounting, emphasizes the dual advantage of tax savings and impactful social contributions.