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.
Merrimac is a town in Essex County, Massachusetts, United States, and on the southeastern border of New Hampshire, approximately 34 miles (55 km) northeast of Boston. It is situated along the north bank of the Merrimack River in the Merrimack Valley. The population was 6,504 in 2008. Historically a manufacturing center, it has long since become a largely residential community. It is part of the Greater Boston metropolitan area.