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.
Roseland is a borough in western Essex County, New Jersey, United States. As of the United States 2000 Census, the borough population was 5,298. Roseland was incorporated as a borough by an Act of the New Jersey Legislature on March 10, 1908, from portions of Livingston Township. New Jersey Monthly magazine ranked Roseland as its 14th best place to live in its 2008 rankings of the "Best Places To Live" in New Jersey.