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.
Boyes is an unincorporated community in southwestern Carter County, Montana, United States. It lies along U.S. Route 212 southwest of the town of Ekalaka, the county seat of Carter County. Its elevation is 3,330 feet (1,015 m), and it is located at 45°16′5″N 105°1′52″W / 45.26806°N 105.03111°W / 45.26806; -105.03111 (45.2680420, -105.0310901). Although Boyes is unincorporated, it has a post office, with the ZIP code of 59316.