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.
Swampscott is a town in Essex County, Massachusetts, United States located 12 miles up the coast from Boston in an area known as the North Shore. The population was 14,565 at the 2007 census. A former summer resort on Massachusetts Bay, Swampscott is today an affluent residential community which includes the village of Beach Bluff, as well as part of the neighborhood of Clifton. The town is home to Marian Court College. As of 2008 it was one of the top twenty wealthiest towns in Massachusetts.