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.
Portsmouth is a city in Rockingham County, New Hampshire in the United States. It is the fourth-largest community in the county, with a population of 20,784 at the 2000 census. A historic seaport and popular summer tourist destination, Portsmouth is served by Portsmouth International Airport at Pease, formerly the Strategic Air Command's Pease Air Force Base.