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.
Salisbury is a town in Essex County, Massachusetts, United States. The population was 7,827 at the 2000 census. The community is a popular summer resort beach town situated on the Atlantic Ocean north of Boston on the New Hampshire border. Parts of town comprise the census-designated places of Salisbury Beach and Rings Island.