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.
Armonk is a hamlet and census-designated place (CDP) located in the town of North Castle in Westchester County, New York. As of the 2000 census, the CDP population was 3,461. Armonk is home to the global headquarters of information technology company IBM and bond insurer MBIA, and the Americas headquarters of reinsurer Swiss Re. Smith's Tavern, an historical site and landmark of the Revolutionary War, is located in Armonk and is the home of the North Castle Historical Society. The North Castle Public Library, a member of the Westchester Library System, is also located in Armonk.