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.
Lewiston is a city in and the county seat of Nez Perce County, Idaho, United States. It is the second-largest city in the northern Idaho region, behind Coeur d'Alene. Lewiston is the principal city of the Lewiston, ID - Clarkston, WA Metropolitan Statistical Area, which includes all of Nez Perce County and Asotin County, Washington. As of the 2000 census the population of Lewiston was 30,904 . The lowest point in the state of Idaho is located on the Snake River in Lewiston, where it flows out of Idaho and into Washington.
