Technology-based business improvements characterize the so-called digital transformation (DT). For non-profit organizations (NPOs), with their unique value creation structure and specific preconditions in terms of staff and resources, keeping up with the DT is challenging. Still, opportunities for the DT are unknown. Thus far, there are no comprehensive guidelines for DT strategy development in NPOs. Both digital value creation and digitally supported communication with customers can lead to competitive advantages. Therefore, NPO decision-makers must understand the opportunities and the challenges of DT. In our research approach, we aim to answer the research question: What are the fields of action for the digital transformation in NPOs? Following a grounded theory approach, we have developed a theoretical framework including fields of action and guidance for the strategic advancement of DT in NPOs. The results show that NPOs need to be aware of their digital communications channels with volunteer staff, customers and donors. A clear DT vision and new roles help NPOs meet this challenge.