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.
Rockaway is a borough in Morris County, New Jersey, USA. As of the United States 2000 Census, the borough population was 6,473. Rockaway was formed as a borough on June 19, 1894, from portions of Rockaway Township, based on the results of a referendum held the previous day.