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.
Gorham is a town in Cumberland County, Maine, United States. The population was 14,141 at the 2000 census. In addition to an urban village center known as Gorham Village or simply "the Village," the town also encompasses a number of smaller, unincorporated villages and hamlets with distinct historical identities, including South Gorham, West Gorham, Little Falls, White Rock, and North Gorham. Gorham is home to one of the three campuses of the University of Southern Maine. Gorham is part of the Portland–South Portland–Biddeford, Maine metropolitan statistical area.
