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.
Augusta is the capital of the U.S. state of Maine, county seat of Kennebec County, and center of population for Maine . The city's population was 18,560 at the 2000 census, making it the third-smallest state capital after Montpelier, Vermont and Pierre, South Dakota. Located on the Kennebec River at the head of tide, it is home to the University of Maine at Augusta.