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.
Lowell is a city in Middlesex County, Massachusetts, USA. As of the 2000 census, the city had a total population of 105,167. It is the fifth largest city in the state. Lowell and Cambridge are the county seats of Middlesex County.
