Small non-profit organizations outsource at least one information technology or information assurance process. Outsourcing information technology and information assurance processes has increased every year. The study was to determine the key reasons behind the choice to outsource information technology and information assurance processes. Using qualitative research grounded theory methodology, the specific reasons small non-profit enterprises choose to outsource information technology and information assurance processes was discovered. Personal interviews were used for data collection to glean the reasons behind outsourcing. A selection of sixteen non-profit decision makers operating within a 50-mile radius of Tulsa, Oklahoma was used in the study. Prequalification for the study included computer use, one of the decision makers to outsource, and outsource of at least one information technology or information assurance process. Results of the study determined three key reasons small non-profit chose to outsource information technology or information assurance processes were lack of expertise, time, and limited budget. The outcomes from the study imply most small nonprofit organizations outsource. Within the sample of the study, all respondents outsourced web hosting, but few had additional outsourcing. The use of volunteers and family members for staff was almost exclusive with the respondents. The use of free or no fee-based outsourcing providers elevated the stress or development of budgeted funds for outsourcing. The study's results added to existing knowledge of small non-profit organization within the lens of information technology or information assurance outsourcing. From a theoretical perspective, it is recommended that future studies be used to further investigate the information technology and information assurance usage within the small business industry exclusive of non-profits in general. Due to the lack of understanding within the small business environment, one avenue of future research is to expand the knowledge of information assurance exposed in the study. Future research within similar populations may uncover longitudinal trends within the small business community. Directing the research at the elusive small organizations may result in exposure of thoughtful reasoning from deeply committed decision makers. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com.bibliotheek.ehb.be/en-US/products/dissertations/individuals.shtml.]