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.
Oakland is a town in the west-central part of Garrett County, Maryland, United States. With a population of 1,930 according to United States Census 2000 figures, it is the most populated community in Garrett County. The town is also the county seat of Garrett County and is located within the Pittsburgh DMA. Oakland is situated only miles from the source of the Potomac River, which flows directly into the Chesapeake Bay. It is also near the Wisp Resort at Deep Creek Lake, a major ski resort for many Marylanders and other visitors. The Autumn Glory Festival, a fall festival that attracts a great number of tourists, takes place in Oakland every October.