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.
Estell Manor is a city in Atlantic County, New Jersey, United States. As of the United States 2000 Census, the city population was 1,585. Estell Manor was incorporated as a city by an Act of the New Jersey Legislature on March 14, 1925, from portions of Weymouth Township.