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.
Pershing is an unincorporated community in northern Rochester Township, Fulton County, Indiana, United States. It lies along CR400W northwest of the city of Rochester, the county seat of Fulton County. Its elevation is 751 feet (229 m), and it is located at 41°5′46″N 86°19′8″W / 41.09611°N 86.31889°W / 41.09611; -86.31889 (41.0961532, -86.3188916).