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.
Forest Lakes is a small unincorporated community in Coconino County in the northern part of the U.S. state of Arizona. It is located on the edge of the Mogollon Rim and is in close proximity to several recreational lakes within the Apache-Sitgreaves National Forest, and is named for such. Forest Lakes had previously been named Merzville.
