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.
Corning is a city in Steuben County, New York, United States, on the Chemung River. The population was 10,842 at the 2000 census. It is named for Erastus Corning, an Albany, New York financier and railroad executive who was an investor in the company that developed the community.