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.
Provincetown is a town located at the extreme tip of Cape Cod in Barnstable County, Massachusetts, United States. The population was 3,431 at the 2000 census, with an estimated 2007 population of 3,174. Sometimes called "P-town", the town is known for its beaches, harbor, artists, tourist industry, and its reputation as a gay village.