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.
New Castle is a town in Rockingham County, New Hampshire, United States. The population was 1,010 at the 2000 census. The smallest town in New Hampshire, and the only one located entirely on islands, it is home to Fort Constitution Historic Site, Fort Stark Historic Site, and the New Castle Common, a 31-acre (13 ha) recreation area on the Atlantic Ocean. New Castle is also home to a United States Coast Guard station, as well as the historic Wentworth by the Sea hotel.