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.
Houghton Lake is an unincorporated community in Roscommon Township, Roscommon County in the U.S. state of Michigan. The Census Bureau has defined a census-designated place (CDP) for statistical purposes with the same name. The population was 3,749 at the 2000 census. The community is situated on the southwest shore of Houghton Lake. The CDP includes the nearby community of Houghton Lake Heights, which is about one mile northwest along the shore of the lake. M-55 runs through both communities. The community of Prudenville is adjacent to the CDP on the east, at the southeast end of the lake. US 127 passes just west of the communities. A small portion of the CDP area extends into Lake Township to the north.