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.
Elmer is a Borough in Salem County, New Jersey, United States. As of the United States 2000 Census, the borough population was 1,384. Elmer was incorporated as a borough by an Act of the New Jersey Legislature on January 28, 1893, from portions of Pittsgrove Township and Upper Pittsgrove Township, based on the results of a referendum held four days earlier. The borough was formed on the dividing line of Pittsgrove and Upper Pittsgrove Townships and was named for Lucius Elmer a former judge who helped obtain a post office for the community during his service as Congressman.
