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.
Hancock is a city in Houghton County. It is the northernmost city in the U.S. state of Michigan, located on the Keweenaw Peninsula, or, depending on terminology, Copper Island. The population was 4,323 at the 2000 census. It is the sister city of Porvoo, Finland. The city was named after John Hancock.