Ivan,
I think there are a few areas that some non-profits might need to consider that for-profits generally don't.
Human service non-profits in particular may have a mission to respond to local disasters that affect their communities. Clinics, soup kitchens, shelters etc. may need to be considering, not just how to get themselves back on their feet after a disaster, but also how to increase their service provision. Some may revert to paper and pen systems, and this may be the perfect solution, but others may want to consider having redundant or interim systems available that will be accessible in a time of crisis.
Foundations also have a particular, unpleasant responsibility that most small companies do not: Planning for a catastrophic disaster that wipes out the entire organization. Most organizations do not have much need to plan for a disaster that destroys their entire physical and operational structure, including staff. There is little to be gained from dwelling on how others might start up again after the organization is gone. Foundations however, generally have funds that will survive such a catastrophic event and an obligation to ensure they will still be used to further the mission the were reserved for. Although unusual, a disaster such as a fire or building collapse could potentially wipe out an organization's entire staff and all records. With no-one left with knowledge of operations it may be nearly impossible for the board to track down assets and continue the foundation's work.
Disaster preparedness is not simply a tech related issue. Senior management need to identify possible scenarios, assess risk and decide on appropriate levels of response.
Scenarios range from the standard tech disasters - data corruption, virus infection, malicious attacks on internal and external systems etc. - to things like loss of critical employees (and this probably includes your techie!), loss of critical, uninsured property, lawsuits, public relations fiascos (death of a client that the organization is or may be implicated in) etc.
Although this sort of risk management decision making belongs with senior management, technology has a significant role to play in the recovery stages of most disaster preparedness plans. Tech staff can often offer solutions that are significantly cheaper than non tech alternatives. But any plan must be thoroughly understood by everyone affected, updated and tested. In particular, it is essential to know who is responsible for implementing key decisions (and who steps in in their absence).
H.