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.
Peaks Island is the most populous island in Casco Bay, Maine. It is part of the city of Portland and is approximately 5 km (3 mi) from downtown. The island became a popular summer destination in the late 19th century, when it was known as the Coney Island of Maine, home to hotels, cottages, theaters, and amusement parks.