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.
Otter is an unincorporated community in southwestern Powder River County, Montana, United States, in the Custer National Forest. It lies along local roads southwest of the town of Broadus, the county seat of Powder River County. Its elevation is 3,484 feet (1,062 m), and it is located at 45°12′28″N 106°12′6″W / 45.20778°N 106.20167°W / 45.20778; -106.20167 (45.2077710, -106.2016892). Although Otter is unincorporated, it has a post office, with the ZIP code of 59062.