An implementing partner is an entity with which UNHCR enters into a subagreement to implement a project on a contractual basis for the benefit of persons of concern. An operational partner is an entity whose work is complementary to that of UNHCR and which may be assisting the same populations of concern or working towards the same goals, however, it does not receive funds from UNHCR for that purpose. An example of an operational partner is the World Food Programme, which distributes food to persons of concern in certain locations.