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 Falls is a village in Charlevoix County in the U.S. state of Michigan. The population was 370 at the 2000 census. The Boyne Falls post office first opened September 5, 1874. The village is located in Boyne Valley Township on the Boyne River, near the junction of the north and south branches. US 131 connects the city with US 31 at Petoskey, about 14 miles (23 km) to the north and M-32 about 7 miles (11 km) to the south (which connects with I-75 at Gaylord, 13 miles to the east). Boyne City is about 8 miles (13 km) to the northwest on M-75.
