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.
Fraser is a city in Macomb County of the U.S. state of Michigan. The population was 15,297 at the 2000 census. The city is part of the Metro Detroit region. Fraser was established by home rule charter November 7, 1956, and adopted by the electors on December 26, 1956.