A non-profit organization (abbreviated as NPO, also known as a not-for-profit organization) is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, and public arts organizations. Attorneys who work with non-profit organizations help in establishing and operating a non-profit within the requirements of the law, deal with issues of taxation, corporate governance, telephone solicitation and charitable fraud.
Homer is a city located in Kenai Peninsula Borough in the U.S. state of Alaska. According to 2005 Census Bureau estimates, the population was 5,364. One of Homer's nicknames is "the cosmic hamlet by the sea"; another is "the end of the road". A popular local bumper sticker characterizes the town as "Homer - A quaint little drinking village with a fishing problem."