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.
Grayling is a city in the U.S. state of Michigan and the county seat of Crawford County. The population was 1,952 at the 2000 census. Grayling takes its name from the Grayling fish that was once prevalent in its lakes and streams. Grayling is situated within Grayling Township, though it is politically independent. It is located in the middle of Northern Michigan. The highways make it the natural 'gateway' to much of "up north," as locals and many visitors would call it.