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.
Waterville Valley is a town in Grafton County, New Hampshire, United States. The population was 257 at the 2000 census. Waterville Valley attracts many visitors in the winter months with alpine skiing at Waterville Valley Resort and many miles of trails for cross-country skiing. During the summer, attractions include a golf course, tennis courts, and lots of hiking. The Mad River flows through the town, providing great views all year round.