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.
Harpswell is a town in Cumberland County, Maine which is geographically within Casco Bay in the Gulf of Maine. The population was 5,239 at the 2000 census. Harpswell is composed of land contiguous with the rest of Cumberland County, called Harpswell Neck, as well as a several large and small islands: Great Island, Orr's Island, and Bailey Island. Harpswell is part of the Portland–South Portland–Biddeford, Maine Metropolitan Statistical Area.
