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.
Chemung is a town in Chemung County, New York, USA. The population was 2,665 at the 2000 census. The town name is derived from the river flowing through it, which means in the native dialect, "Big Horn. " The Town of Chemung is in the southeast corner of the county and is southeast of Elmira, New York. It is part of the 'Elmira, New York Metropolitan Statistical Area'.