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.
The Town of Palmer is a city in Hampden County, Massachusetts, United States. The population was 12,497 at the 2000 census. It is part of the Springfield, Massachusetts Metropolitan Statistical Area. Although known as a town, Palmer adopted a home rule charter in 2004 with a council-manager form of government and is considered a city under Massachusetts law. The communities of Bondsville, Thorndike, Palmer, and Three Rivers are located in the town.
