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.
Gloucester is a city on Cape Ann in Essex County, Massachusetts, in the United States. It is part of Boston's North Shore. The population was 30,273 at the 2000 census. An important center of the fishing industry and a popular summer destination, Gloucester consists of an urban core on the north side of the harbor and the outlying neighborhoods of Annisquam, Bay View, Lanesville, Folly Cove, Magnolia, Riverdale, East Gloucester and West Gloucester.
