That said, it is important to stress that corporate and non-profit boards also share many similar responsibilities and face many parallel challenges, particularly in today's highly competitive healthcare environment. Common challenges relate to understanding and managing relationships with management staff, interacting with the different driver and barriers of the business and creating a balance between board authority and management responsibilities. It could be argued that these challenges are more complex for non-profit firms(Wilson,2002).Wilson2002 illustrates this point by highlighting the frequently created tension between a hospital's mission and the need to make a profit. He adds that non-profit board members usually volunteer out of the desire to serve the community , and not monitor managerial decision-making and performance. This suggests that board members may not be adequately prepared to handle the unrelenting financial pressures that many healthcare organizations have been facing. Table l summarizes the major difference between for-profit and non-profit healthcare organizations in terms of relevant CG dimensions and characteristics.