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.
Lincolnton is a city in and the county seat of Lincoln County, Georgia, United States. The population was 1,595 at the 2000 census. It is the location for its historical site Elijah Clark State Park. Both the city and the county were named for General Benjamin Lincoln, who served in the American army during the American Revolution.