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.
Rochester is a city in Oakland County in the U.S. state of Michigan on the northern outskirts of metro Detroit. The population was 10,467 at the 2000 census. The 2008 census estimate places the population at 11,002. The City of Rochester is bordered on the north, south, and west by the City of Rochester Hills, and to the east by Shelby Township in Macomb County. Rochester has great natural beauty due to the three waterways that surround the city, abundant green space of three parks, and two winding nature trails. Residents can enjoy fishing in the Clinton River or biking along the Paint Creek Trail. "Rochester", or the "Rochester Area", are often used to describe Rochester, Oakland Township, and Rochester Hills. Those living in the much larger surrounding area of Rochester Hills and Oakland Charter Township often refer to themselves as living in Rochester. Very few residents describe themselves as living in Rochester Hills or Oakland Township. Both cities and township use Rochester as a mailing address, and are served mostly by Rochester Community Schools. The Rochester area also incorporates the small villages of Stoney Creek and Goodison.
