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.
Boyne City is a city in Charlevoix County in the U.S. state of Michigan. The population was 3,503 at the 2000 census. Boyne City is at the southeast end of the east arm of Lake Charlevoix, where the Boyne River enters the lake. It is at the corners of four townships, though it is politically independent: Evangeline Township is to the northwest, Melrose Township to the northeast, Boyne Valley Township to the southeast, and Wilson Township to the southwest. M-75 connects with US 131 twice, at Walloon Lake about 6 miles to the northeast and at Boyne Falls about 6 miles to the southeast. County roads run west out of the city along the north and south shores of Lake Charlevoix.