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 Strafford County, New Hampshire, United States. As of the 2000 census, the city population was 28,461, the largest in New Hampshire's Seacoast region. The New Hampshire Office of Energy and Planning estimated its 2007 population at 30,823. The city includes the villages of East Rochester and Gonic. Rochester is home to Skyhaven Airport and the annual Rochester Fair.