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.
Turner is a town in Androscoggin County, Maine, United States. The population was 4,972 at the 2000 census. Turner includes the villages of Turner Center and North Turner. The town is part of the Lewiston-Auburn, Maine Metropolitan New England City and Town Area.